Council Tax Reduction: Caseload and Expenditure, Scotland. April - September 2013

This publication provides statistics on the Council Tax Reduction scheme, which reduces the Council Tax liability of vulnerable people in Scotland.


1. Orkney and Perth & Kinross were unable to provide individual level data. The data they have supplied is aggregated data and has only been supplied for a limited number of months.

2. Under CTB, applicants in receipt of certain income-based benefits (Jobseekers Allowance, Income Support, Income-Related Employment Support Allowance or Guaranteed 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.

3. In the transition from CTB to CTR some IT systems were not in place for the first few months of the CTR scheme in 2013. This has meant that some of the data was extracted more than a week after the earliest extraction date. From December 2013 onwards all monthly extracts for all LAs should be provided within one week of the extraction date.


Email: Esther Laird

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