Council tax receipts and returns Q4 2023-2024: form and guidance
Form and guidance for the Q4 2023-2024 Council tax receipts and returns.
This data return covers Council Tax billed and received up to 31 March 2024. Any changes to billing and collection amounts after that date should not be included, and will be covered by the next CTRR collection (at the end of 2024-25 Quarter 1).
The figures provided will form the basis of Council Tax Collection Statistics 2023-24, to be published in June 2024. The latest version of the publication is available at:
Council Tax collection statistics: 2022-23
The return should be completed in Excel (rather than via the ProcXed online system) and sent to lgfstats@gov.scot by 24 April 2024.
Please enter data in the relevant cells, but do not otherwise adjust the form. Columns shaded in green are calculated automatically based on the data provided. Enquiries can be made to the above email address, or by contacting jon.hunter@gov.scot
The content of the return is the same as last year, and all figures should be provided on the same basis. Specifically, figures should:
- be net of discounts (e.g. single person discount), exemptions and surcharges;
- be before any amounts written off or provision for bad or doubtful debt; and
- reflect any corrections to liabilities following billing.
1999-00 to 2012-13
Figures are required for each billing year.
The figures should be provided as outlined below.
Col 1 - The total net Council Tax levied/charged. This is automatically calculated as Col 2 + Col 3 + Col 4
Col 2 - The total value of Council Tax Benefit awarded.
Col 3 - The amount for which Council Tax payers are liable, after Council Tax Benefit has been taken into account, but not including additional amounts billed in respect of reduced discounts on second homes / long term empty properties. As such, (Col 1 - Col 2) = (Col 3 + Col 4).
Col 4 - The additional amounts billed in respect of any reduced discounts for second homes and long term empty properties under the Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 (SSI 2005/51).
This is the discretion that Local Authorities have had since 2005 to reduce or retain the Council Tax discount on second homes and long-term empty properties to between 10% and 50%.
Col 7 - Total Council Tax billed after Council Tax Benefit has been applied and including amounts in respect of any reduced discounts or increases in amount levied for second homes/long term empty properties as detailed in the previous column. This is automatically calculated as Col 3 + Col 4.
Col 8 - The amount for which water and sewerage payers are liable, i.e. net of discounts, exemptions etc.
Col 9 - Total receipts (Council Tax, additional income from reduced discounts and water and sewerage) entered against the year in which the bill refers. This is automatically calculated as Col 10 + Col 11 + Col 16.
Col 10 - Total receipts allocated to Council Tax (not including additional income from and Col 16 reduced discount on second homes / long term empty properties) and water and sewerage respectively (the last legislation brought into force for the relevant period was the Water Services Charges (Billing and Collection) (Scotland) Order 2012/53 (Scottish SI), (SI No. 2012/53).
Col 11 - The additional income received in respect of any reduced discounts for second homes and long term empty properties under the Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 (SSI 2005/51).
Col 14 - Total Council Tax receipts, including amounts in respect of any reduced discounts in amount levied for second homes/long term empty properties as detailed in the previous columns. This is automatically calculated as Col 10 + Col 11.
Col 15 - These percentages are calculated using the figures given within the table, and Col 17 expressed to one decimal place. They are automatically calculated from Col 14 as a percentage of Col 7, and Col 16 as a percentage of Col 8.
2013-14 Onwards
Figures are required for each billing year.
After the abolition of Council Tax Benefit (CTB) from April 2013, any residual CTB (due to settling of historic appeals or recovery of overpayments) should not be included in this section.
The figures should be provided as outlined below.
Col 1 - The total net Council Tax levied/charged. This is automatically calculated as Col 2 + Col 3 + Col 4 + Col 5 + Col 6.
Col 2 - The total value of Council Tax Reduction awarded.
Col 3 - The amount for which Council Tax payers are liable, after Council Tax
Reduction has been taken into account in reducing that liability, but not including additional amounts billed in respect of any reduced discounts or increases in amounts levied on second homes / long term empty properties. As such, (Col 1 - Col 2) = (Col 3 + Col 4 + Col 5 + Col 6).
Col 4 - The additional amounts billed in respect of any reduced discounts for second homes and long term empty properties under the Council Tax (Variation for Unoccupied Dwelling) (Scotland) Regulations 2013 (SSI 2013/45).
This is the discretion that Local Authorities have had since 2005 to reduce or retain the Council Tax discount on second homes and long-term empty properties to between 10% and 50%.
Col 5 - The additional amount billed in respect of reducing the discount for long term empty properties below 10% (including 0%) or applying an increase under the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/45).
This is the discretion that Local Authorities have had since 2013 to reducing the empty property discount or set a Council Tax increase (additional levy) of up to 100% on certain properties which have been empty for one year or more. This additional income is general in nature (not ring-fenced) and may be spent as Local Authorities determine.
Col 6 - The additional amount billed in respect of second homes which are not discounted as provided for by reg. 6(1A)(c) of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations (SSI 2013/45).
Col 7 - Total Council Tax billed after Council Tax Reduction has been applied and including amounts in respect of any reduced discounts or increases in amount levied for second homes/long term empty properties as detailed in the previous columns. This is automatically calculated as Col 3 + Col 4 + Col 5 + Col 6.
Col 8 - The amount for which water and sewerage payers are liable, i.e. net of discounts, exemptions etc.
Col 9 - Total receipts (Council Tax, additional income from increases or reduced discounts and water and sewerage) entered against the year in which the bill refers. This is automatically calculated as Col 10 + Col 11 + Col 12 + Col 13 + Col 16.
Col 10 - Total receipts allocated to Council Tax (not including additional income from and Col 16 reduced discount or increases in amount levied on second homes / long term empty properties) and water and sewerage respectively (the relevant current legislation is the Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020/4.
Col 11 - The additional income received in respect of any reduced discounts for second homes and long term empty properties under the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/45).
Col 12 - The additional income from reducing the discount below 10% (including 0%) or increasing the amount levied for long term empty properties under the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/45).
Col 13 - The additional amount received from second homes which are not discounted as provided for by reg. 6(1A)(c) of the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations (SSI 2013/45).
Col 14- Total Council Tax receipts, including amounts in respect of any reduced discounts or increases in amount levied for second homes/long term empty properties as detailed in the previous columns. This is automatically calculated as Col 10 + Col 11 + Col 12 + Col 13.
Col 15- These percentages are calculated using the figures given within the table, and Col 17 expressed to one decimal place. They are automatically calculated from Col 14 as a percentage of Col 7, and Col 16 as a percentage of Col 8.
Energy Efficiency Schemes
Please enter the number of properties receiving relief from Council Tax in 2023-24 through energy efficiency discount schemes, and the total amount of that relief. Local authorities have a duty to establish such schemes under Section 65 of the Climate Change (Scotland) Act 2009.
Certification
Please indicate in the certification box that the Director of Finance (or designated officer) has approved the figures.
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