1. DATA SOURCES
1.1 The Scottish Government's Council Tax and Community Charge Receipts Return (CTRR) collects data from Local Authorities on the total amounts of Council Tax billed and the total amounts collected for all years from 1993-94 to date, and is the source of all the data in tables 1 to 3, with the exception of the in-year collection rates in Table 2 for 2002-03 to 2010-11. The CTRR data is collected after the end of the financial year, but before audit, and is therefore provisional.
1.2 2011-12 is the first year for which councils have been asked in the statistical return to identify if their return was compiled on a line by line accounting basis (which provides the collection rate for council tax specifically i.e. excludes water and sewerage charges). The line by line reporting method can produce no change in collection rates however it can also lead to slightly higher council tax collection rates.
1.2 The in-year collection rates in Table 2 for 2002-03 to 2010-11 are the published Statutory Performance Indicators produced by Audit Scotland. The 2011-12 in-year collection rates should be treated as provisional figures, with final audited figures for 2011-12 to be published by Audit Scotland.
2. DATA DEFINITIONS
2.1 All data are based on the actual amounts received from taxpayers, and are net of all discounts (e.g. 25% single persons discount) and exemptions. Surcharges are also excluded where possible, although some councils cannot do this for pre 1996-97 figures (see footnotes in tables for details).
2.2 The figures exclude Council Tax Benefit, are before any amounts written off for bad or doubtful debt, and reflect any correction to liabilities made after billing.
2.3 Figures from 1993-94 to 1995-96 include the amounts billed and collected for Water Charges.
3. REVISIONS AND CORRECTIONS
3.1 Any revisions and corrections to this publication and the data contained within it would be carried out in line with the Scottish Government's corrections and revisions policy: http://www.scotland.gov.uk/Topics/Statistics/About/compliance
4.1 Public enquiries (non-media) about the information contained in this Statistics Publication Notice should be addressed to:Local Government Finance Statistics
Area 3-H North
Telephone 0131 244 7033 or e-mail email@example.com.
4.2 Media enquiries about the information in this Statistics Publication Notice should be addressed to Christina Stokes on 0131 244 2797
Local Government Finance Statistics website: http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance
Email: Bruce Golding
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