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Council Tax Collection Statistics, 2020-21

This publication provides statistics on Council Tax collection for 2020 - 21 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.

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3. Further context around Council Tax

Chart 4: Council Tax Potential Yield (£ millions), 2019-20
Stacked bar chart showing Council Tax potential yield in 2019-20 by Council Tax band and different types of discounts and exemptions in £ millions

Source: Scottish Local Government Finance Statistics (SLGFS) 2019-20

Local authorities are responsible for billing and collecting Council Tax. Before the start of each financial year, local authorities issue Council Tax bills to householders in each dwelling. Each Council Tax bill is calculated by applying the appropriate band rate for the local authority, then applying any discounts, exemptions and reductions. Chart 4 illustrates the breakdown of the gross Council Tax potential yield into Council Tax billed and the amounts not billed due to Council Tax Reduction (CTR), discounts and exemptions in 2019-20. This publication is concerned with the Council Tax billed each year, as provided in the CTRR Q4 returns, which is currently approximately £2.675 billion in 2020-21.

Table 6: Local Authority Revenue Funding, 2019-20
2019-20 Proportion
General Revenue Grant 1 6,937,046 56.3%
NDR Distributable Amount 2,853,000 23.2%
Council Tax 2,492,976 20.2%
Other Funding 2 40,204 0.3%
Total General Funding 12,323,226 100.0%

Source: LFR A0, Scottish Local Government Finance Statistics (SLGFS) 2019-20

In 2019-20, the latest audited figures, Council Tax income (for all billing years) amounted to £2.493 billion. This accounted for 20.2 per cent, one-fifth, of total local authority revenue funding (£12.323 billion).

Contact

Email: maria.melling@gov.scot

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