Council Tax Reduction in Scotland: 2024-2025

2. Number of CTR Recipients

CTR data is reported monthly and this section presents analysis of CTR recipient numbers in 2024-25. The number of CTR recipients for each month from March 2024 to March 2025 is shown in Figure 4. The total number of CTR recipients in Scotland decreased from 461,550 in March 2024 to 458,120 in March 2025, a decrease of 0.7 per cent during this period. The largest decrease (0.6 per cent) in CTR recipients was observed in June 2024 compared to the previous month. The number of CTR recipients in each month remained above the record low of 454,180 in December 2022.

Figure 4: The total number of CTR recipients in Scotland decreased over the year 

CTR recipients (thousands), March 2024 to March 2025, Scotland

The number of CTR recipients in Scotland varied for the first few months of 2024-25, before steadily decreasing from 462,350 recipients in August 2024 to 456,460 in January 2025. There was then a final increase to 458,120 CTR recipients in March 2025. The largest decrease was recorded in June 2024 as shown in Figure 5, when the total number of CTR recipients in Scotland decreased from May by  0.6 per cent (2,830 CTR recipients).

Figure 5: The largest monthly change was seen in June 2024 compared with the previous month

CTR recipients by monthly percentage change, March 2024 to March 2025, Scotland

Figure 6 shows most local authorities recorded a decrease in CTR recipients between March 2024 and March 2025, (24 out of 32 local authorities), with the largest percentage decrease seen in Na h-Eileanan Siar [1] (5.9 per cent) followed by Highland (3.8 per cent) and Renfrewshire (3.3 per cent) . Eight local authorities recorded an increase during this period, with the largest percentage increase seen in Stirling (2.0 per cent).

Figure 6: The majority of local authorities saw a decrease in CTR recipients over the year

CTR recipients by local authority, percentage change between March 2024 to March 2025, Scotland

Details of CTR recipients and income forgone since the inception of CTR are available in the Recipients and Income Forgone tables published monthly.

Figure 7 shows the number of CTR recipients by local authority as a proportion of the Scottish CTR population for March 2025 in descending order. It can be seen that Glasgow City account for the highest proportion, with almost one fifth of all CTR recipients in Scotland which is more than twice the number of CTR recipients in North Lanarkshire (the next highest ranking authority).

The five local authorities with the highest numbers of CTR recipients accounted for almost half (46 per cent) of the total number of CTR recipients for Scotland in March 2025, similar to March 2024. These local authorities also have the highest numbers of chargeable dwellings, therefore it is expected that they will have a larger number of CTR claimants and recipients. These five local authorities are:

• Glasgow City accounting for 18 per cent (82,380 CTR recipients);
• North Lanarkshire accounting for 7.8 per cent (35,660 CTR recipients);
• South Lanarkshire accounting for 6.8 per cent (31,040 CTR recipients);
• City of Edinburgh accounting for 6.7 per cent (30,520 CTR recipients); and
• Fife accounting for 6.5 per cent (29,610 CTR recipients).

In contrast, the three island authorities accounted for just 0.9 per cent when combined together, with 0.4 per cent in Na h-Eileanan Siar (1,740 CTR recipients), 0.3 per cent in Orkney Islands (1,280 CTR recipients) and with the Shetland Islands accounting for 0.2 per cent, the least (1,090 CTR recipients). The order and proportion of these island authorities were the same in March 2024.

Figure 7: Glasgow City had the largest proportion of CTR recipients

CTR recipients by local authority as a proportion of the Scottish CTR Population, March 2025, Scotland

2.1 CTR recipients over time

From the introduction of the CTR scheme in April 2013 to March 2025, the number of households receiving CTR in Scotland has gradually decreased from 552,380 in April 2013 to 458,120 in March 2025. However, there were large rises in caseload in 2020 due to the initial economic impact of Covid-19 (as shown in Figure 1). The number of CTR recipients is now 17 per cent (94,260 recipients) lower in March 2025 than when the scheme began.

All local authorities in Scotland have seen a decrease in the number of CTR recipients since the scheme was introduced in April 2013. Figure 8 shows the percentage change between April 2013 and March 2025 for all local authorities in Scotland.

Figure 8: Na h-Eileanan Siar saw the largest decrease in CTR recipients since the scheme was first introduced in April 2013 

CTR recipients by local authority, percentage change between April 2013 and March 2025, Scotland

The largest percentage decreases in the number of CTR recipients were in Na h-  Eileanan Siar (39 per cent), West Dunbartonshire (27 per cent) followed by Renfrewshire (25 per cent). Whilst Na h-Eileanan Siar has a large percentage decrease, this represents a relatively small number of CTR recipients.

2.2 CTR recipients by passported status

In March 2025, passported CTR recipients accounted for 32 per cent of all CTR recipients (details about passporting benefits can be found in the glossary). This is down from 39 per cent in March 2024, and part of a decreasing trend from 63 per cent in March 2018. Universal Credit is not a passporting benefit so, as the Universal Credit caseload continues  to rise and replace passporting benefits, the number of non-passported cases will increase. Some of the non-passported cases will, however, receive 100 per cent CTR due to low income.

As seen from Figure 9, the most common passporting benefits are Pension Credit (Guarantee Credit) and Employment and Support Allowance (Income related) which made up 32 per cent of all CTR recipients in March 2025, a decrease from March 2024. The Employment and Support Allowance caseload is the last to migrate to UC, which is why the number of CTR recipients on this passported benefit is higher than those receiving Income Support and Jobseekers Allowance. It is expected that all legacy benefit claimants will move to UC by March 2026.

There are no changes to Pension Credit and this continues to passport State Pension Age applicants on low income to full CTR.

The proportion of passported CTR recipients from Income Support and Jobseekers Allowance has continued to decrease and in March 2025 made up only 0.3 per cent of all CTR recipients.

Figure 9: The number of non-passported CTR recipients out of employment has increased since the previous year

CTR recipients (thousands) by passported status, comparison of March 2024 and March 2025, Scotland

With the continued roll out of Universal Credit there has been a change in the balance of passported and non-passported CTR recipients, with non-passported CTR recipients continuing to account for more than passported CTR recipients. As can be seen in Figure 10, there has been a decrease of passported CTR recipients (17 per cent) and an increase in non-passported CTR recipients (10 per cent) between March 2024 and March 2025. In March 2025, passported and non-passported CTR recipients accounted for 32 per cent and 68 per cent of all CTR recipients respectively.

Figure 10: The total number of passported CTR recipients has decreased since the previous year

CTR recipients (thousands) by passported status, March 2024 to March 2025, Scotland

As can be seen in Figure 11, the proportion of each passported benefit as a percentage of all CTR recipients has changed slightly between March 2024 and March 2025. For non-passported CTR recipients, there has been an increase in the proportion of those not employed as a percentage of all CTR recipients with those not in employment accounting for the majority (58 per cent) of all CTR recipients in March 2025 (up from 51 per cent in March 2024). The proportion of non-passported CTR recipients in employment is the same as March 2024.

Figure 11: The proportion of CTR recipients that have passported status has decreased for those receiving Income Support, Jobseekers Allowance or Employment and Support Allowance 

Proportion of passported status as a percentage of all CTR recipients, comparison of March 2024 and March 2025, Scotland

The number of CTR recipients by passported status and local authority in March 2025 is available in the supplementary tables. Some key variations across local authorities are:

• Na h-Eileanan Siar (69 per cent), Shetland Islands (38 per cent) and Glasgow City (37 per cent) had the highest proportion of passported CTR recipients. In March 2024, these local authorities had proportions of 54 per cent, 39 per cent and 45 per cent respectively.
• Clackmannanshire (26 per cent), Aberdeenshire (27 per cent) and Fife (28 per cent) had the lowest proportion of passported CTR recipients in March 2025 compared to 32 per cent, 33 per cent and 36 per cent respectively last year.

2.3 CTR recipients by age and family type

Figure 12 shows the number of CTR recipients by age group in March 2025. If claiming as a couple, the age of the elder recipient or partner is used. Between March 2024 and March 2025, the number of CTR recipients decreased in the majority of age categories. The largest decrease was seen in the 50 to 54 age category (3.3 per cent). Those aged 35 to 44 and 45 to 49 increased by 0.6 and 0.2 per cent respectively. CTR recipients aged 60 to 64 increased the most (2.1 per cent) between March 2024 and March 2025.

The age group with the highest proportion of CTR recipients continues to be those aged 65 and over, at 36 per cent (164,150 CTR recipients) in March 2025, which is a similar proportion than seen in March 2024. The March 2025 proportions of CTR recipients for all other age groups were consistent to those in March 2024. The age group with the lowest proportion were those aged under 25 at 2.5 per cent (11,620 CTR recipients). This can in part be explained by the fact there are generally less individuals aged under 25 years old with Council Tax liability and therefore applying for CTR.

Figure 12: The highest number of CTR recipients are those aged 65 and over

CTR recipients (thousands) by age group, comparison of March 2024 and March 2025, Scotland

Figure 13 shows the number of CTR recipients by family type in March 2025. Between March 2024 and March 2025, the number of CTR recipients decreased for all family types. The number of single people with no child dependents receiving CTR fell to 313,780 (a decrease of 0.1 per cent), with couples with no child dependents showing a decrease of 4.8 per cent, dropping to 42,980 CTR recipients.

In March 2025, over two thirds of CTR recipients (68 per cent) were single with no child dependents, the same as in March 2024. Lone parents made up 17 per cent and 14 per cent were couples (with or without child dependents).

Figure 13: CTR recipients decreased slightly for all family types 

CTR recipients (thousands) by family type, comparison of March 2024 and March 2025, Scotland

2.4 CTR recipients by deprivation

The Scottish Index of Multiple Deprivation (SIMD) is the Scottish Government’s official tool for identifying areas of multiple deprivation. It divides Scotland into 6,976 datazones, each containing around 350 households or approximately 700-800 people. Each datazone has a calculated ‘deprivation score’ and these scores are then used to rank the datazones. Decile 1 contains the ten per cent most deprived datazones, Decile 2 contains the next ten per cent most deprived, and so on.

It should be noted that the overall SIMD score is a relative measure and assesses deprivation across seven domains – income, employment, education, health, access to services, crime and housing. The CTR scheme is principally concerned with income and household circumstances as a basis for making awards.

Between March 2024 and March 2025, CTR recipients decreased in nine deciles, with the percentage decrease greatest in decile 5 (see Supplementary Table 2.9). Figure 14 shows the spread of CTR recipients across areas of deprivation, using SIMD deciles as described above, which shows that the proportions in each decile have remained similar to proportions in March 202 4 despite the decreases observed at a decile level. It can be observed that CTR recipients continue to be heavily concentrated in areas of highest deprivation, with 57 per cent of CTR recipients (261,470) in the lowest three deciles in March 2025, the same as in March 2024.

Figure 14: The majority of CTR recipients were in the lowest three deprivation deciles

Proportion of CTR recipients by deprivation, comparison of March 2024 and March 2025, Scotland

Further details available at the Scottish Index of Multiple Deprivation 2020 webpage.

2.5 Full and partial CTR

Full CTR refers to CTR recipients whose Council Tax liability is reduced to zero. Partial CTR refers to CTR recipients whose Council Tax liability is reduced, but they are still liable to pay some Council Tax. Further details on these terms and how CTR is calculated are given in Section 1.1.

Between March 2024 and March 2025, the number of CTR recipients increased for those that received full award status and decreased for those that received partial award status. Full CTR increased by 0.2 per cent and partial CTR decreased by 9.2 per cent. The number of CTR recipients by full or partial award and passported status from March 2024 to March 2025 is available in the supplementary tables.

Figure 15 compares the number of CTR recipients in March 2024 and March 2025 by full or partial award and passported status. It can be seen that the decrease in CTR recipients is predominantly driven by the 17.2 per cent decrease in passported and full CTR recipients. This is a decrease of 30,500 recipients in comparison to March 2024. It should be noted that despite the overall decrease in CTR recipients, there was an increase in non-passported  and full CTR recipients of 15 per cent, 210,650 rising to 241,970 recipients in March 2025.

Figure 15: The number of CTR recipients that are non-passported and full CTR increased since last year whilst the other categories have decreased

CTR recipients (thousands) by full or partial award and passported status, comparison of March 2024 and March 2025, Scotland

In March 2025, 67 per cent of CTR recipients were non-passported CTR recipients, a rise from 61 per cent in March 2024. Of this, 53 per cent of CTR recipients (241,970) were awarded full CTR and the remainder (64,170) were awarded partial CTR.

Of all CTR recipients, four-fifths (86 per cent, 389,070 CTR recipients) were in receipt of full CTR in March 2025, which is a rise from 84 per cent in March 2024.

Figure 16: The proportion of CTR recipients who are non-passported and receive full CTR has increased since the previous year

Proportion of CTR recipients by full or partial award and passported status, comparison of March 2024 and March 2025, Scotland