Council Tax Reduction in Scotland: 2025-2026

Number of CTR Recipients

CTR data is reported monthly and this section presents analysis of CTR recipient numbers in 2025-26. The number of CTR recipients for each month from March 2025 to March 2026 is shown in Figure 4. The total number of CTR recipients in Scotland increased from 458,120 in March 2025 to 458,950 in March 2026, an increase of 0.2 per cent during this period. The largest increase (0.5 per cent) in CTR recipients was observed in March 2026 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 increased over the year

CTR recipients (thousands), March 2025 to March 2026, Scotland

The number of CTR recipients was relatively stable for the first couple of months in 2025-26, before increasing to 460,210 in August 2025 then falling to 455,500 in January 2026. The largest increase was recorded in March 2026 as shown in Figure 5, when the total number of CTR recipients in Scotland increased from February by 0.5 per cent (2,220 CTR recipients).

Figure 5: The largest monthly change was seen in March 2026 compared with the previous month

CTR recipients by monthly percentage change, March 2025 to March 2026, Scotland

Figure 6 shows most local authorities recorded an increase in CTR recipients between March 2025 and March 2026, (20 out of 32 local authorities), with the largest percentage increase seen in Na h-Eileanan Siar (6.9 per cent) followed by East Renfrewshire (2.3 per cent) and Falkirk (2.2 per cent) over this period. Twelve local authorities recorded a decrease during this period, with the largest percentage decrease seen in Orkney Islands (6.3 per cent).

Figure 6: The majority of local authorities saw an increase in CTR recipients over the year 

CTR recipients by local authority, percentage change between March 2025 to March 2026, 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 2026 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 (45 per cent) of the total number of CTR recipients for Scotland in March 2026, similar to March 2025. 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 (82,530 CTR recipients);
• North Lanarkshire, accounting for 7.7 per cent (35,350 CTR recipients);
• South Lanarkshire, accounting for 6.7 per cent (30,820 CTR recipients);
• City of Edinburgh, accounting for 6.6 per cent (30,260 CTR recipients); and
• Fife, accounting for 6.5 per cent (29,640 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 (1,860 CTR recipients), 0.3 per cent in Orkney Islands (1,200 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 2025.

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 2026, Scotland

CTR recipients over time

From the introduction of the CTR scheme in April 2013 to March 2026, the number of households receiving CTR in Scotland has gradually decreased from 552,380 in April 2013 to 458,950 in March 2026. 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 (93,430 recipients) lower in March 2026 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 2026 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 2026, Scotland

The largest percentage decreases in the number of CTR recipients were in Na h-Eileanan Siar (35 per cent), West Dunbartonshire (26 per cent) followed by City of Edinburgh (25 per cent). Whilst Na h-Eileanan Siar has a large percentage decrease, this represents a relatively small number of CTR recipients.

CTR recipients by passported status

In March 2026, passported CTR recipients accounted for 21 per cent of all CTR recipients (details about passporting benefits can be found in the glossary). This is down from 32 per cent in March 2025, 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.

In March 2026, the Scottish Government collected data from councils on the number of CTR recipients who were also in receipt of Universal Credit. However, the coverage of this data was not complete and the data is still undergoing quality assurance and development.

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 21 per cent of all CTR recipients in March 2026, a decrease from March 2025. The Employment and Support Allowance caseload is the last to migrate to UC.

There are no changes to Pension Credit; State Pension age recipients on low income continue to be passported to full CTR.

Passported CTR recipients from Income Support and Jobseekers Allowance have all but disappeared (in March 2026, they made up only 0.1 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 2025 and March 2026, 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 (34 per cent) and an increase in non-passported CTR recipients (17 per cent) between March 2025 and March 2026. In March 2026, passported and non-passported CTR recipients accounted for 21 per cent and 79 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 2025 to March 2026, Scotland

As can be seen in Figure 11, the proportion of non-passported CTR recipients who are not employed has increased as a percentage of all CTR recipients and accounts for the majority (70 per cent) of all CTR recipients in March 2026 (up from 58 per cent in March 2025). The proportion of non-passported CTR recipients in employment has decreased to 9 per cent in March 2026.

Figure 11: The proportion of non-passported CTR recipients not in employment has increased since March 2025

Proportion of passported status as a percentage of all CTR recipients, comparison of March 2025 and March 2026, Scotland

The number of CTR recipients by passported status and local authority in March 2026 is available in the supplementary tables. Some key variations across local authorities are:

• Na h-Eileanan Siar (58 per cent), Shetland Islands (35 per cent) and Aberdeen City (30 per cent) had the highest proportion of passported CTR recipients. In March 2025, these local authorities had proportions of 69 per cent, 38 per cent and 32 per cent respectively.
• Clackmannanshire (16 per cent), Fife (18 per cent) and Aberdeenshire (19 per cent) had the lowest proportion of passported CTR recipients in March 2026 compared to 26 per cent, 28 per cent and 27 per cent respectively last year.

CTR recipients by age and family type

Figure 12 shows the number of CTR recipients by age group in March 2026. Between March 2025 and March 2026, the number of CTR recipients increased. Those aged 45 to 49 increased the most (2.4 per cent) between March 2025 and March 2026. The largest decrease was seen in the 50 to 54 age category (2.3 per cent).

The age group with the highest proportion of CTR recipients continues to be those aged 65 and over, at 36 per cent (163,700 CTR recipients) in March 2026, which is a similar proportion as seen in March 2025. The March 2026 proportions of CTR recipients for all other age groups were consistent with those observed in March 2025. The age group with the lowest proportion were those aged under 25 at 2.6 per cent (11,750 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 2025 and March 2026, Scotland

Figure 13 shows the number of CTR recipients by family type in March 2026. Between March 2025 and March 2026, the number of CTR recipients increased for lone parents and single people with no child dependents. The number of single people with no child dependents receiving CTR rose to 315,940 (an increase of 0.7 per cent), with couples with no child dependents showing a decrease of 3.5 per cent, dropping to 41,480 CTR recipients.

In March 2026, over two thirds of CTR recipients (69 per cent) were single with no child dependents, an increase from March 2025. Lone parents made up 17 per cent and 14 per cent were couples (with or without child dependents). These proportions remained unchanged from March 2025.

Figure 13: CTR recipients increased for lone parents and single people with no child dependents 

CTR recipients (thousands) by family type, comparison of March 2025 and March 2026, Scotland

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 2025 and March 2026, CTR recipients increased in six deciles with the percentage increase greatest in decile 7 (see Supplementary Table 2.9). Percentage change may be greater at the lower deprivation levels as the numbers of CTR recipients are smaller resulting in larger percentage increases. 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 2025. It can be observed that CTR recipients continue to be heavily concentrated in areas of highest deprivation, with 57 per cent of CTR recipients (261,380) in the lowest three deciles in March 2026, the same proportion as in March 2025.

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

Proportion of CTR recipients by deprivation, comparison of March 2025 and March 2026, Scotland

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.

Figure 15 compares the number of CTR recipients in March 2025 and March 2026 by full or partial award and passported status. There was a 13.2 per cent increase in non-passported and full CTR recipients - an increase of 31,940 recipients in comparison to March 2025. There was a decrease in passported and full CTR recipients of 34 per cent, 147,100 falling to 97,100 recipients in March 2026.

It should be noted that approximately 21,000 records had missing passporting categories in March 2026.  

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 2025 and March 2026, Scotland

Of all CTR recipients, over four-fifths (87 per cent, 371,010 CTR recipients) were in receipt of full CTR in March 2026.

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 2025 and March 2026, Scotland