Council Tax Collection Statistics, 2024-25

Key Points

• In 2024-25 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £3.077 billion. Of this total, £2.938 billion, or 95.5 per cent, was collected by 31 March 2025. This provisional in-year collection rate is the same as the figure for the previous year.
• Between 1999-00 and 2024-25, the overall total amount of Council Tax billed in Scotland was £54.034 billion, of which £52.531 billion, or 97.2 per cent, was collected by 31 March 2025.
• Provisional in-year Council Tax collection rates for 2024-25 ranged from 89.5 per cent to 98.2 per cent across the 32 local authorities.
• In-year collection rates have exceeded 95 per cent over the past decade, except in 2020-21 during the Covid-19 pandemic.

All figures are net of discounts (e.g. single person discount) and exemptions. They are after Council Tax Reduction and exclude Water and Sewage Charges. Therefore, the amounts billed represent what those liable have been asked to pay towards their Council Tax (not including Water and Sewerage).