Council Tax collection statistics 2019-2020

This publication provides statistics on Council Tax collection for 2019 to 2020 and earlier years. The statistics are based on aggregate returns provided by local authorities, who are responsible for the billing and collection of Council Tax.

Council Tax Collection Statistics, 2019-20

(Published 24 June 2020)

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2019-20.

Key Points

  • In 2019-20 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.559 billion. Of this total, £2.451 billion, or 95.8 per cent, was collected by 31 March 2020. This provisional in-year collection rate is slightly lower than the figure for the previous year (96.0 per cent).
  • Between 1999-00 and 2019-20, the overall total amount of Council Tax billed in Scotland was £39.778 billion, of which £38.621 billion, or 97.1 per cent, was collected by 31 March 2020. Council Tax figures billed and collected to 31 March 2019 for years prior to 1999-00 have been archived as collection figures for these earlier years are now fairly static.
  • Provisional in-year Council Tax collection rates for 2019-20 ranged from 93.6 per cent to 97.8 per cent across the 32 local authorities.
  • In-year collection rates have improved steadily and have now levelled off at around 96.0 per cent. This reflects improvements in the collection of Council Tax in the billing year.

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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