Publication - Statistics

Council Tax Reduction in Scotland, 2020-21

Published: 22 Jun 2021
Directorate:
Local Government and Communities Directorate
Part of:
Housing, Money and tax
ISBN:
9781802010404

Council Tax Reduction (CTR) awarded by age, household structure, income sources and employment status, deprivation index, and Council Tax band in the financial year from April 2020 to March 2021. It also makes references to the previously published March 2020 statistics for comparative purposes.

Council Tax Reduction in Scotland, 2020-21
4. Chargeable Dwellings and Council Tax Bands

4. Chargeable Dwellings and Council Tax Bands

Each chargeable dwelling in Scotland is placed in a Council Tax Band between A and H, depending on the market value of the property as at 1 April 1991. Band A properties are liable for the lowest rate of Council Tax and Band H attracts the highest rate.

Chart 19 shows the proportion of CTR recipients by Council Tax Band in March 2021, with local authority level figures provided in the supplementary tables. There are more CTR recipients in the lower bands, with 40 per cent in Band A compared to just 5 per cent in Bands E to H. This will, in part, be attributable to the spread of dwellings across Council Tax Bands – around three-quarters of chargeable dwellings are in Bands A to D.

Chart 19: CTR recipients by Council Tax Band, March 2021
Pie chart showing CTR recipients by Council Tax Band, March 2021
Chart 20: Proportion of chargeable dwellings in receipt of CTR by Council Tax Band, March 2021
Stacked chart showing proportion of chargeable dwellings in CTR receipt by Council Tax Band, Mar 21

Chart 20 shows the proportion of chargeable dwellings in receipt of CTR by Council Tax band. Band A has the highest proportion of dwellings in receipt of CTR at 39 per cent. The proportion decreases as Council Tax band increases to only 4 per cent for Bands E to H.

In March 2021, one-fifth (20 per cent) of chargeable dwellings in Scotland were in receipt of CTR. This figure varied between local authorities, reflecting differences in the household characteristics of the population, Council Tax levels and household incomes. Glasgow City had the highest proportion of their chargeable dwellings in receipt of CTR recipients (32 per cent) and Shetland Islands the lowest (11 per cent). The map in Figure 4 illustrates the proportion of dwellings in each local authority in receipt of CTR, with the relevant data found in the supplementary tables.

Figure 4: Proportion of chargeable dwellings in receipt of CTR by local authority, March 2021
Map showing proportion of chargeable dwellings in receipt of CTR by local authority, March 2021

© Crown copyright and database right (2013). All rights reserved.

Ordnance Survey Licence number 100024655. Map generated in SAS Enterprise Guide


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