Council Tax Collection Statistics, 2025-26

Key Points

• In 2025-26 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £3.389 billion. Of this total, £3.227 billion, or 95.2 per cent, was collected by 31 March 2026. This provisional in-year collection rate is slightly lower than the figure for the previous year (95.5 per cent).
• Between 1999-00 and 2025-26, the overall total amount of Council Tax billed in Scotland was £57.411 billion, of which £55.802 billion, or 97.2 per cent, was collected by 31 March 2026.
• Provisional in-year Council Tax collection rates for 2025-26 ranged from 91.0 per cent to 97.7 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).