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Council Tax Reduction in Scotland 2017-2018

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

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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.

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