This statistics publication provides Council Tax collection figures for Scottish Local Authorities for the financial year 2014-15 and previous years. The key points are:
- In 2014-15 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.076 billion. Of this total, £1.981 billion was collected by 31 March 2015 (Table 1).
- Between 1993-94 and 2014-15, the overall total amount of Council Tax billed in Scotland was £34.368 billion, of which £33.210 billion, or 96.6%, was collected by 31 March 2015 (Table 1).
- The provisional Scotland total in-year Council Tax collection rate for 2014-15 was 95.4%, a slight increase on the figure for the previous year (Table 2).
- Provisional in-year Council Tax collection rates for 2014-15 ranged from 93.3% to 98.0% across the 32 local authorities (Table 2).
- In-year collection rates have improved steadily from 87.2% in 1998-99 to 92.7% in 2004-05 and now 95.4% in 2014-15. This reflects improvements in the collection of Council Tax in the billing year.
All figures are net of discounts (e.g. single occupancy discount) and exemptions. They are after Council Tax Benefit/Reduction and exclude Water and Sewerage Charges. Therefore, the amounts billed represent what those liable have been asked to pay towards their Council Tax (but not Water and Sewerage).
The provisional amount of Council Tax Reduction awarded in Scotland in 2014-15 was £345.9 million. Therefore, the theoretical total Council Tax charge for 2014-15 (before Council Tax Reduction) was £2.422 billion.
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