Council Tax Collection Statistics 2012-13
This statistics publication notice provides Council Tax (CT) collection figures by Scottish Local Authorities for the financial year 2012-13 and previous years.
Table 3: Summary of reported council tax percentage received as at 31 March 2013, by year to which the bill refers (1)
| 2002-03 | 2003-04 | 2004-05 | 2005-06 (2) | 2006-07 (2) | 2007-08 (2) | 2008-09 (2) | 2009-10 (2) | 2010-11 (2) | 2011-12 (2) | 2012-13 (2) | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Scotland | 96.7 | 96.8 | 96.9 | 96.8 | 96.7 | 96.6 | 96.3 | 96.4 | 96.3 | 96.0 | 95.1 |
| Aberdeen City | 96.8 | 96.8 | 96.9 | 97.0 | 97.1 | 97.0 | 96.9 | 96.6 | 96.3 | 96.1 | 94.4 |
| Aberdeenshire | 98.4 | 98.3 | 98.5 | 98.4 | 98.5 | 98.5 | 98.1 | 97.8 | 97.7 | 97.5 | 96.2 |
| Angus(3) | 98.2 | 98.1 | 98.2 | 98.2 | 98.2 | 98.1 | 97.8 | 98.0 | 98.7 | 98.1 | 97.7 |
| Argyll & Bute | 97.3 | 97.5 | 97.7 | 97.6 | 98.0 | 97.8 | 97.8 | 97.7 | 97.4 | 97.1 | 95.8 |
| Clackmannanshire(3) | 96.5 | 96.8 | 96.1 | 96.6 | 96.8 | 96.3 | 96.1 | 96.3 | 96.2 | 96.0 | 94.8 |
| Dumfries & Galloway | 98.1 | 98.1 | 97.9 | 97.7 | 97.7 | 97.5 | 97.4 | 97.4 | 97.2 | 96.9 | 95.8 |
| Dundee City(3) | 94.9 | 94.6 | 94.6 | 95.6 | 95.1 | 95.5 | 95.3 | 95.0 | 95.8 | 95.2 | 93.1 |
| East Ayrshire(3) | 97.4 | 97.8 | 98.0 | 97.9 | 97.6 | 97.0 | 97.1 | 97.2 | 96.9 | 96.0 | 93.8 |
| East Dunbartonshire | 98.0 | 98.1 | 98.1 | 97.9 | 98.0 | 98.1 | 97.7 | 97.8 | 97.9 | 97.5 | 96.6 |
| East Lothian | 97.9 | 98.0 | 98.2 | 98.2 | 98.1 | 98.0 | 97.7 | 97.7 | 97.3 | 97.2 | 96.3 |
| East Renfrewshire(3) | 98.8 | 98.7 | 98.5 | 98.4 | 98.2 | 98.1 | 97.9 | 98.0 | 98.0 | 98.6 | 97.6 |
| Edinburgh, City of | 96.1 | 95.8 | 96.2 | 96.2 | 95.9 | 96.1 | 95.7 | 95.6 | 95.7 | 95.1 | 94.5 |
| Eilean Siar | 98.0 | 98.2 | 98.2 | 98.4 | 98.2 | 98.2 | 98.0 | 97.5 | 97.3 | 97.0 | 95.2 |
| Falkirk(3) | 98.2 | 98.2 | 98.2 | 98.3 | 98.3 | 98.1 | 97.8 | 97.6 | 97.5 | 97.0 | 95.5 |
| Fife(3) | 98.1 | 98.2 | 98.2 | 98.0 | 97.7 | 97.3 | 96.8 | 96.9 | 96.6 | 96.5 | 95.5 |
| Glasgow City(3) | 91.1 | 91.3 | 91.8 | 91.0 | 90.6 | 91.2 | 91.4 | 92.9 | 93.0 | 92.9 | 93.1 |
| Highland | 98.0 | 98.1 | 98.1 | 98.2 | 98.2 | 98.1 | 97.8 | 97.5 | 97.4 | 97.0 | 95.6 |
| Inverclyde | 95.9 | 96.0 | 96.0 | 96.1 | 96.3 | 95.8 | 95.9 | 95.6 | 95.5 | 95.0 | 94.2 |
| Midlothian | 97.2 | 97.1 | 97.2 | 96.9 | 96.8 | 96.6 | 95.9 | 95.3 | 94.8 | 95.2 | 93.9 |
| Moray | 97.8 | 98.1 | 98.3 | 98.3 | 98.4 | 98.2 | 98.0 | 98.2 | 98.0 | 97.6 | 95.6 |
| North Ayrshire | 96.1 | 96.2 | 96.3 | 96.5 | 96.8 | 96.5 | 96.1 | 96.1 | 95.5 | 95.1 | 93.5 |
| North Lanarkshire(3) | 97.1 | 97.3 | 97.4 | 97.2 | 97.0 | 96.5 | 96.0 | 95.9 | 95.8 | 95.1 | 94.0 |
| Orkney Islands(3) | 99.5 | 99.4 | 99.3 | 99.3 | 99.4 | 99.2 | 98.9 | 98.9 | 98.8 | 98.4 | 98.1 |
| Perth & Kinross | 97.9 | 98.0 | 98.3 | 98.2 | 98.1 | 97.4 | 97.2 | 97.3 | 97.1 | 96.8 | 96.6 |
| Renfrewshire(3) | 97.6 | 97.3 | 97.1 | 97.1 | 96.7 | 96.3 | 95.9 | 96.5 | 96.3 | 96.0 | 96.0 |
| Scottish Borders | 98.6 | 98.4 | 98.6 | 98.5 | 98.3 | 98.1 | 97.8 | 97.5 | 97.2 | 97.3 | 96.6 |
| Shetland Islands | 99.5 | 99.6 | 99.5 | 99.5 | 99.5 | 99.5 | 99.4 | 99.2 | 99.0 | 98.5 | 96.7 |
| South Ayrshire | 97.6 | 97.9 | 97.8 | 97.7 | 97.7 | 97.6 | 97.4 | 97.2 | 97.0 | 96.7 | 94.9 |
| South Lanarkshire(3) | 97.5 | 97.4 | 97.3 | 97.1 | 97.0 | 96.9 | 96.5 | 96.2 | 95.8 | 96.7 | 95.7 |
| Stirling(3) | 98.9 | 98.8 | 98.8 | 98.8 | 98.8 | 98.7 | 98.6 | 98.6 | 98.4 | 98.1 | 97.7 |
| West Dunbartonshire(3) | 94.9 | 94.9 | 94.9 | 94.5 | 94.4 | 93.5 | 93.7 | 92.2 | 91.7 | 90.5 | 94.4 |
| West Lothian | 97.3 | 97.2 | 97.1 | 97.1 | 96.9 | 96.7 | 96.2 | 95.9 | 95.5 | 94.9 | 93.5 |
Source: Information supplied by Councils to Scottish Government on the statistical return Council Tax and Community Charge Receipts (CTRR)
(1) All figures are Net of discounts (eg single persons discount), exemptions and surcharges. The figures exclude Council Tax Benefit and Water and Sewerage Charges. They are before any amounts written off for bad or doubtful debt and reflect any correction to liabilities following billing.
(2) 2005-06 onwards - Percentages received include additional amounts in respect of reduced Second Home/Long Term Empty property discounts.
(3) These councils have reported their collection rates on a "line by line" accounting basis. Statistical collections prior to 2011-12 did not ask councils for information on the accounting basis used.
Table 3
Table 3 shows the percentage of council tax for specific billing years received by 31 March 2013. For 2012-13 this is the same as the in-year collection rate but, for other years, this includes late payments collected in years after the billing year.
For the earlier years, it is unlikely that much more council tax will be collected hence, for these years, the percentages received are converging towards final collection rates.
Previous research has indicated that deprivation is linked to non-payment of council tax and this is likely to be a factor in variations between local authorities of these near-final collection rates for earlier years.
Contact
Email: David McLaren
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