Council Tax Reduction in Scotland: 2024-2025

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 2024 to March 2025. It makes references to the previously published March 2024 for comparative purposes.


Council Tax Reduction in Scotland 2024-25

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 period April 2024 to March 2025. This publication will also make references to the previously published March 2024 statistics for comparative purposes.

Figure 1: The number of CTR recipients has stabilised following the effects from Covid-19 pandemic.

The number of CTR recipients (thousands) and weekly income forgone (£ millions), April 2013 to March 2025, Scotland

Chart showing CTR recipients and weekly income forgone in Scotland, April 2013 to March 2025

Note: The figure highlights the Council Tax “freezes” in the years up to 2016-17, in 2021-22 and in 2024-25.

Contact

Email: lgfstats@gov.scot

Back to top