1. Changes in Council Tax since last year's Publication
The following changes came into effect on 1st April 2017:
- The multipliers for dwellings in Council Tax Bands E to H were increased. These multipliers are applied to the Band D Council Tax rate set by each Council to produce the Council Tax rate for dwellings in Bands E to H.
- The Council Tax freeze in place between 2008-09 and 2016-17 ended and the 2017-18 Local Government Finance settlement included an agreement between the Scottish Government and local government for locally determined Council Tax increases to be capped at 3 per cent.
- A number of amendments to the Council Tax Reduction Scheme were applied, including the uprating of various elements for inflation and an increase to the relief available for households with children.
The figures reported in this publication should be interpreted in light of these changes.