Council Tax Reduction: Caseload and Expenditure, Scotland, 2013-14
This publication provides statistics on the Council Tax Reduction scheme, which reduces the Council Tax liability of vulnerable people in Scotland. The statistics are based on data extracts and statistical returns from local authorities, and cover the time period from April 2013 to March 2014. They are available for each month and the most recent statistics are for March 2014.
This document is part of a collection
Footnotes
1. Under CTB, applicants in receipt of certain income-based benefits (Jobseekers Allowance, Income Support, Income-Related Employment Support Allowance or Guarantee Pension Credit) were called 'passported' recipients. They were entitled to full CTB since their income and capital automatically met eligibility rules. We have maintained the use of this terminology for the CTR publication in order to enable comparison between CTB and CTR recipients.
2. In the transition from CTB to CTR some IT systems were not in place for the first few months of the CTR scheme from April 2013. This has meant that some of the data was extracted more than a week after the earliest extraction date. From December 2013 onwards, monthly extracts for all LAs have been provided within one week of the extraction date.
Contact
Email: Esther Laird
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