Publication - Statistics

Council Tax Reduction in Scotland 2017-2018

Published: 27 Jun 2018
Local Government and Communities Directorate
Part of:
Housing, Public sector

This publication provides statistics on the Council Tax Reduction (CTR) scheme, which reduces the Council Tax liability of low income households in Scotland.

Council Tax Reduction in Scotland 2017-2018
Things you need to know about this release

Things you need to know about this release

Changes in Council Tax and the Reduction scheme since 1 st April 2017 last year’s Publication.

The following changes came into effect on 1 st April 2017:

  • The multipliers for dwellings in Council Tax Bands E to H were increased. These multipliers are applied to the Band D Council Tax rate set by each Council to produce the Council Tax rate for dwellings in Bands E to H.
  • The Council Tax freeze in place between 2008-09 and 2016-17 ended and the 2017-18 Local Government Finance settlement included an agreement between the Scottish Government and local government for locally determined Council Tax increases to be capped at 3 per cent.
  • The child element in the calculation of the Applicable Amount (see Figure 2) was increased from £66.90 per child per week to £83.63.
  • CTR claimants in receipt of below median income in CT Bands E to H were eligible for CTR to the value of the increase in CT due to the increase in multipliers to be paid by these dwellings relative to the Band D CT rate.

The figures reported in this publication should be interpreted in light of these changes.