Publication - Statistics
Council Tax Statistics: Quality and Methodology Information
Quality information on the Council Tax data the Scottish Government collects and the methodologies used to produce statistics.
Summary
There are a number of statistics publications on Council Tax in Scotland. The output from these are published in the Council Tax statistics and Local Government Finance statistics sections of the Scottish Government website.
These statistics are produced from four main data returns from councils, which are:
- Council Tax Base (CTAXBASE) - Chargeable dwellings, second and empty homes
- Council Tax Assumptions (CTAS) - Rates set by councils
- Council Tax Receipts and Returns (CTRR) - Amount billed and received by councils
- Council Tax Reduction (CTR) - CTR caseload and income foregone
Contact
lgfstats@gov.scot