Publication - Statistics

Council Tax Collection Statistics, 2014-15

Published: 16 Jun 2015
ISBN:
9781785444647

This statistics publication provides Council Tax collection figures for Scottish Local Authorities for the financial year 2014-15 and previous years.

Council Tax Collection Statistics, 2014-15
Page 4

Table 3: Percentage of Council Tax received as at 31 March 2015, by year to which the bill refers: Scotland and Local Authorities (1)

  Year to which bill refers
2004-05 2005-06 (2) 2006-07 (2) 2007-08 (2) 2008-09 (2) 2009-10 (2) 2010-11 (2) 2011-12 (2) 2012-13 (2) 2013-14 (2) 2014-15 (2)
Scotland 97.1 97.0 96.9 96.9 96.7 96.7 96.8 96.7 96.5 96.2 95.4
Aberdeen City 97.0 97.2 97.2 97.2 97.1 96.9 96.9 96.9 96.7 96.4 95.2
Aberdeenshire 98.6 98.6 98.7 98.6 98.4 98.1 98.1 98.2 98.0 97.6 96.4
Angus(3) 98.3 98.3 98.4 98.3 98.1 98.0 98.3 98.8 98.6 97.8 97.6
Argyll & Bute 97.9 97.8 98.1 98.0 98.0 97.9 97.8 97.7 97.7 97.6 95.2
Clackmannanshire(3) 96.2 96.7 97.0 97.0 96.4 96.7 97.5 96.8 96.5 96.2 95.1
Dumfries & Galloway 98.1 97.9 97.9 97.8 97.7 97.8 97.6 97.6 97.4 97.0 96.0
Dundee City(3) 94.8 95.8 95.4 95.8 95.7 95.6 96.6 96.4 95.9 94.8 93.3
East Ayrshire(3) 98.2 98.2 97.9 97.4 97.5 97.7 97.6 97.1 97.1 95.9 94.0
East Dunbartonshire 98.2 98.0 98.1 98.2 97.9 98.0 98.1 98.0 98.0 97.4 96.6
East Lothian 98.2 98.2 98.1 98.0 97.8 97.8 97.7 97.7 97.6 97.2 96.5
East Renfrewshire(3) 98.6 98.5 98.3 98.2 98.1 98.3 98.3 99.0 98.8 98.8 98.0
Edinburgh, City of 96.4 96.4 96.2 96.4 96.1 96.0 96.2 96.0 95.8 95.9 95.2
Eilean Siar 98.3 98.5 98.4 98.4 98.2 98.0 97.9 97.9 97.7 97.0 95.6
Falkirk(3) 98.3 98.4 98.4 98.3 98.0 97.8 97.8 97.6 97.1 96.5 95.6
Fife(3) 98.3 98.1 97.9 97.5 97.1 97.2 97.1 97.1 97.1 96.8 95.4
Glasgow City(3) 92.1 91.4 91.1 91.7 91.9 93.5 93.7 93.7 93.5 93.5 94.6
Highland 98.2 98.3 98.4 98.3 98.0 97.8 97.9 97.7 97.7 97.1 95.2
Inverclyde 96.2 96.3 96.6 96.2 96.3 96.1 96.1 96.0 95.7 95.2 94.8
Midlothian 97.3 97.0 96.9 96.7 96.2 95.7 95.4 95.9 96.0 95.4 93.8
Moray(3) 98.7 98.7 98.8 98.7 98.6 98.7 98.6 98.4 97.6 96.6 94.4
North Ayrshire(3) 96.5 96.7 96.9 96.7 96.4 96.4 96.0 95.8 95.5 96.4 94.6
North Lanarkshire(3) 97.5 97.3 97.1 96.7 96.2 96.1 96.1 95.8 95.4 94.8 93.9
Orkney Islands(3) 99.5 99.4 99.5 99.3 99.2 99.2 99.2 99.1 98.9 98.6 97.8
Perth & Kinross 98.4 98.3 98.3 97.6 97.5 97.6 97.5 97.5 97.9 98.0 97.0
Renfrewshire(3) 97.5 97.5 97.2 96.9 96.6 97.0 96.8 96.8 97.0 96.5 96.0
Scottish Borders 98.6 98.5 98.4 98.2 97.9 97.8 97.5 97.6 97.5 97.4 96.5
Shetland Islands 99.6 99.5 99.5 99.5 99.5 99.4 99.4 99.2 98.8 98.5 97.2
South Ayrshire 97.9 97.8 97.9 97.8 97.6 97.4 97.4 97.3 96.9 96.4 94.8
South Lanarkshire(3) 97.4 97.3 97.2 97.1 96.8 96.6 96.3 97.2 97.0 96.7 95.8
Stirling 98.8 98.9 98.9 98.8 98.7 98.7 98.6 98.5 98.4 98.1 97.4
West Dunbartonshire(3) 95.5 95.1 95.1 94.4 94.7 93.4 93.2 92.4 92.3 90.9 95.0
West Lothian(3) 97.3 97.2 97.1 96.9 96.5 96.3 96.1 95.8 95.0 94.3 94.8

Source: Information supplied by Councils to the Scottish Government on the CTRR statistical return

(1) All figures are NET of discounts (e.g. single persons discount), exemptions and surcharges. The figures exclude Council Tax Benefit/Reduction and Water and Sewerage Charges. They are before any amounts written off for bad or doubtful debt and reflect any correction to liabilities following billing.

(2) 2005-06 onwards - Percentages received include additional amounts in respect of reduced Second Home/Long Term Empty property discounts.

(3) These councils have reported their collection rates on a "line by line" accounting basis. Statistical collections prior to 2011-12 did not ask councils for information on accounting basis used.

Table 3

Table 3 shows the percentage of Council Tax for specific billing years, received by 31 March 2015. For 2014-15 this is the same as the in-year collection rate but, for other years, this includes late payments collected in years after the billing year.

For the earlier years, it is unlikely that much more Council Tax will be collected hence, for these years, the percentages received are converging towards final collection rates.

Previous research has indicated that deprivation is linked to non-payment of Council Tax and this is likely to be a factor in variations between local authorities of these near-final collection rates for earlier years.


Contact

Email: Dave Sorensen