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Council Tax collection statistics: 2021-2022

This publication provides statistics on Council Tax collection for 2021-2022 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.

This document is part of a collection


A National Statistics publication for Scotland

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2021-22.

Key Points

  • In 2021-22 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.723 billion. Of this total, £2.607 billion, or 95.7 per cent, was collected by 31 March 2022. This provisional in-year collection rate is higher than the figure for the previous year (94.8 per cent). Last year's figure was impacted by the economic effects of the Covid-19 pandemic as Councils suspended debt recovery process and actions to avoid contributing to financial pressure on Council Tax payers.
  • Between 1999-00 and 2021-22, the overall total amount of Council Tax billed in Scotland was £45.152 billion, of which £43.857 billion, or 97.1 per cent, was collected by 31 March 2022.
  • Provisional in-year Council Tax collection rates for 2021-22 ranged from 92.8 per cent to 97.7 per cent across the 32 local authorities.
  • In-year collection rates have improved steadily since 1998-99 and had levelled off at around 96.0 per cent which reflects improvements in the collection of Council Tax in the billing year. The 2020-21 collection rate was lower, at 94.8 per cent, due to the effects of the Covid-19 pandemic, but the 2021-22 rate of 95.7 per cent is more in line with pre-pandemic collection rates.

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).

Contact

Email: gregor.berry@gov.scot

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