Council tax collection statistics: 2016-2017

Council tax collection rates for each local authority for billing year 2016 to 2017 and all previous years.

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Key Points

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2016-17.

In 2016-17 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.149 billion. Of this total, £2.060 billion, or 95.8%, was collected by 31 March 2017. This provisional in-year collection rate represents a slight increase on the figure for the previous year.

  • Between 1993-94 and 2016-17, the overall total amount of Council Tax billed in Scotland was £38.611 billion, of which £37.381 billion, or 96.8%, was collected by 31 March 2017.
  • Provisional in-year Council Tax collection rates for 2016-17 ranged from 93.4% to 98.0% across the 32 local authorities.
  • In-year collection rates have improved steadily from 87.2% in 1998-99 to 93.8% in 2006-07 and now 95.8% in 2016-17. This reflects improvements in the collection of Council Tax in the billing year.
  • The provisional amount of Council Tax Reduction awarded in Scotland in 2016-17 was £321.6 million. Therefore, the theoretical total Council Tax charge for 2016-17 (before Council Tax Reduction) was £2.471 billion.

All figures are net of discounts ( e.g. single person 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).


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