Council Tax Reduction in Scotland: 2022-2023
(Published 28 June 2023)
This publication provides statistics on the Council Tax Reduction (CTR) scheme, which reduces the Council Tax (CT) liability of lower income households in Scotland. A Council Tax Reduction 'recipient' can be a single person or a couple, with or without children, since Council Tax is charged on a per-dwelling basis, rather than to individuals.
The statistics are based on monthly data extracts from local authorities, and cover the time period April 2022 to March 2023. This publication will also make references to the previously published March 2022 statistics for comparative purposes.
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