Council Tax Reduction: Caseload and Expenditure, Scotland. April - September 2013

This publication provides statistics on the Council Tax Reduction scheme, which reduces the Council Tax liability of vulnerable people in Scotland.


2. Analysis of Council Tax Reduction statistics

2.1 Introduction

On 1st April 2013, the Scottish Government introduced the Council Tax Reduction (CTR) scheme to provide vulnerable people with a reduction in their Council Tax liability, based on status and means. It replaces Council Tax Benefit (CTB), which was implemented by the Department for Work and Pensions (DWP), and has now been abolished under the UK Welfare Reform Act 2012.

Entitlement to CTR for 2013/14 replicates, as far as possible, previous entitlement to CTB. It therefore reflects a variety of circumstances which include unemployment, low pay and inability to work because of disability or caring commitments.

2.2 Caseload

Table 1 shows that in September 2013 there were 547,860 CTR recipients in Scotland. From April to September, the number of CTR recipients in Scotland declined by less than 1 per cent. Twenty-five of the 32 local authorities (LAs) saw a decrease in caseload from April to September. The largest decrease in caseload numbers was seen in North Lanarkshire (-570). The largest increase was in Fife (+320).

Table 1: Council Tax Reduction recipients by Local Authority: April to September 2013 1, 2, 3, 4

  Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13
SCOTLAND 552,130 551,390 551,630 550,610 551,210 547,860
Aberdeen City 15,150 15,060 15,050 14,980 14,810 14,780
Aberdeenshire 12,320 12,250 12,280 12,180 12,230 12,160
Angus 9,790 9,680 9,480 9,470 9,650 9,580
Argyll and Bute 8,040 8,020 7,990 7,980 7,990 7,940
Clackmannanshire 5,680 5,660 5,690 5,710 5,770 5,800
Dumfries and Galloway 14,750 14,800 14,810 14,830 14,790 14,710
Dundee City 20,200 20,150 20,330 20,250 20,330 20,180
East Ayrshire 16,180 16,200 16,250 16,070 16,260 15,970
East Dunbartonshire 6,280 6,250 6,210 6,260 6,300 6,230
East Lothian 8,020 8,090 8,100 8,070 8,080 8,050
East Renfrewshire 5,210 5,210 5,230 5,220 5,250 5,210
Edinburgh, City of 40,540 40,240 40,050 40,230 40,530 40,020
Eilean Siar 2,870 2,870 2,850 2,840 2,830 2,810
Falkirk 15,560 15,520 15,630 15,270 15,300 15,260
Fife 35,200 35,160 35,080 35,220 35,370 35,520
Glasgow City 100,900 100,930 101,190 101,280 100,860 100,530
Highland 19,090 19,070 19,080 19,030 19,000 18,790
Inverclyde 11,160 11,150 11,180 11,150 11,140 11,040
Midlothian 7,720 7,700 7,790 7,710 7,730 7,620
Moray 6,740 6,720 6,700 6,700 6,600 6,520
North Ayrshire 18,790 18,710 18,700 18,770 18,750 18,510
North Lanarkshire 42,960 43,120 43,280 42,720 42,710 42,400
Orkney Islands5 1,260 1,260 1,260 1,260 1,260 1,260
Perth and Kinross5 10,130 10,130 10,130 10,000 10,000 10,000
Renfrewshire 20,920 20,930 20,950 20,940 21,040 20,850
Scottish Borders 9,970 9,950 9,930 9,980 10,040 9,840
Shetland Islands 1,240 1,240 1,210 1,190 1,190 1,180
South Ayrshire 12,730 12,690 12,730 12,710 12,800 12,690
South Lanarkshire 34,760 34,720 34,630 34,700 34,890 35,010
Stirling 6,570 6,560 6,560 6,570 6,610 6,580
West Dunbartonshire 14,290 14,260 14,200 14,210 14,220 14,080
West Lothian 17,120 17,100 17,100 17,140 16,900 16,770

1. Figures in italics for individual LAs relate to an earlier or later month because of missing or incomplete data.

2. Recipients are as at monthly count date in section 3. Background notes.

3. Components may not sum to total due to rounding.

4. Figures are rounded to the nearest 10.

5. Orkney and Perth & Kinross were unable to provide individual level data. The data they have supplied was aggregated data and was supplied for a limited number of months.

 

The local authority with the highest CTR caseload was Glasgow City, with 100,530 recipients in September, which was 18 per cent of the Scotland total. The five local authorities with the highest CTR caseload in September 2013 accounted for almost half (46 per cent) of the caseload for Scotland. Along with Glasgow these were North Lanarkshire (42,400 caseload, 8 per cent of Scotland's total), Edinburgh City (40,020, 7 per cent), Fife (35,520, 6 per cent) and South Lanarkshire (35,010, 6 per cent).

The three islands authorities, Shetland Islands, Orkney Islands and Eilean Siar, had the smallest caseload, with 1,180, 1,260 and 2,810 respectively in September 2013[1].

Figure 1 shows the September CTR caseload in a treemap, which allows a visual comparison of the magnitude of the caseload for each local authority.

Figure 1: Treemap of CTR caseload by Local Authority: September 2013

Figure 1: Treemap of CTR caseload by Local Authority: September 2013

1 = Clackmannanshire

2 = East Dunbartonshire

3 = East Renfrewshire

4 = Eilean Siar

5 = Orkney Islands

6 = Shetland Islands

2.3 Expenditure

Table 2 shows that the total weekly CTR expenditure in Scotland in September 2013 was £7.0m, a decrease of 1 per cent (£71.6k) from April. As with caseload, Glasgow City had the highest expenditure on CTR, at £1.4m a week in September, which accounted for 20 per cent of the total expenditure in Scotland. Glasgow also saw the largest decrease in weekly expenditure, falling by £11.2k between April and September. The largest increase in weekly expenditure was seen in Fife, which saw an increase of £3.0k over the six month period.

Table 2: Council Tax Reduction weekly expenditure estimate by Local Authority: April to September 20131, 2, 3, 4, 6

  Weekly expenditure (£000's)
  Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13
SCOTLAND 7,086.2 7,069.9 7,070.2 7,052.5 7,060.0 7,014.6
Aberdeen City 199.6 198.4 198.3 197.1 194.8 194.3
Aberdeenshire 154.2 152.8 153.0 151.9 152.5 151.6
Angus 109.9 108.4 106.3 106.3 108.4 107.3
Argyll and Bute 113.6 113.4 113.0 113.1 113.3 112.9
Clackmannanshire 70.0 69.8 70.1 70.6 71.2 71.4
Dumfries and Galloway 177.7 178.0 178.0 178.4 178.1 177.0
Dundee City 253.3 252.2 254.4 253.7 254.7 252.8
East Ayrshire 199.4 198.8 199.2 197.3 199.3 195.6
East Dunbartonshire 94.2 93.7 93.0 93.6 94.3 93.0
East Lothian 106.5 107.4 107.6 107.0 107.4 106.9
East Renfrewshire 75.4 75.3 75.8 75.7 76.1 75.7
Edinburgh, City of 552.9 548.4 545.8 548.3 552.4 545.9
Eilean Siar 32.2 32.2 31.9 31.8 31.7 31.6
Falkirk 173.8 173.2 174.3 170.2 170.5 170.1
Fife 422.1 421.3 420.3 421.9 423.7 425.1
Glasgow City 1,405.6 1,405.0 1,407.6 1,407.7 1,401.0 1,394.4
Highland 251.8 251.0 250.7 250.0 249.4 246.1
Inverclyde 139.1 138.7 139.3 139.1 139.4 138.1
Midlothian 108.2 108.0 109.0 107.9 108.4 106.9
Moray 80.7 80.3 79.8 79.7 78.8 77.5
North Ayrshire 233.0 231.8 231.8 232.7 232.7 229.4
North Lanarkshire 506.1 508.0 509.4 503.3 503.9 501.1
Orkney Islands5 14.6 14.6 14.6 14.5 14.5 14.5
Perth and Kinross5 131.9 131.9 131.9 124.8 124.8 124.8
Renfrewshire 270.5 270.4 270.7 270.1 271.4 269.4
Scottish Borders 115.0 114.7 114.4 114.8 115.5 113.2
Shetland Islands 14.1 14.1 13.8 13.6 13.6 13.4
South Ayrshire 173.3 172.6 173.2 172.7 173.7 172.1
South Lanarkshire 420.3 419.4 418.3 419.5 421.8 423.2
Stirling 89.7 89.5 89.4 89.4 89.7 89.1
West Dunbartonshire 192.4 192.0 191.1 191.1 191.4 189.8
West Lothian 205.3 204.7 204.2 204.7 201.8 200.3

1. Figures in italics for individual LAs relate to an earlier or later month because of missing or incomplete data.

2. Recipients are as at monthly count date in section 3. Background notes.

3. Components may not sum to total due to rounding.

4. Figures are rounded to the nearest 10.

5. Orkney and Perth & Kinross were unable to provide individual level data. The data they have supplied is aggregated data and has only been supplied for a limited number of months.

6. Weekly expenditure estimate was based on 'caseload multiplied by average weekly award' for each local authority for the given month. More information can be found in the methodology note.

 

Caseload and expenditure are closely linked, therefore much of the change seen in expenditure was due to changes in caseload. Figure 2 shows the relationship between caseload and expenditure from April to September 2013. Other factors that can affect expenditure include Council Tax charges, age structure of the population and household income.

Figure 2: Council Tax Reduction monthly caseload and weekly expenditure, Scotland, April to September 2013

Figure 2: Council Tax Reduction monthly caseload and weekly expenditure, Scotland, April to September 2013

2.4 'Passported' status

Table 3 shows that almost 70 per cent of CTR recipients were what was known under CTB as 'passported'[2].

Pension Credit (Guaranteed Credit) was the most common type of benefit held by 'passported' recipients, which accounted for around 39 per cent of 'passported' cases and 27 per cent of all CTR cases (both 'passported' and non-'passported'). The next most common benefit type was Employment Support Allowance (income-based), which made up 19 per cent of all CTR cases. CTR recipients who were 'passported' due to receiving Income Support or Jobseekers' Allowance (income-based) each accounted for around 12 per cent of all CTR cases.

Around 30 per cent of CTR cases were non-'passported'. Some non-'passported' CTR recipients were in employment. These accounted for 9 per cent of all CTR cases.

There was some variation by local authority. Glasgow City had the highest proportion of 'passported' cases at 74 per cent, compared to 62 per cent in Midlothian, which had the lowest proportion of 'passported' cases. Moray had the highest proportion of cases on Pension Credit (Guaranteed Credit) at 33 per cent, compared to Edinburgh, which was the lowest at 22 per cent. The LA with the highest proportion of cases on Employment and Support Allowance (income-based) was Glasgow City, with 24 per cent, compared to the lowest which was 14 per cent in Scottish Borders. East Renfrewshire had the highest percentage of cases who were in employment (13 per cent), while Inverclyde had the lowest percentage at 6 per cent.

From Table 4 it can be seen that the average weekly CTR award given to recipients varied both by local authority and by 'passported'/non-'passported' status. The average award for all recipients was £12.81 per week in September 2013. Non- 'passported' recipients who were in employment received the least, at £10.19, compared to those on Pension Credit (Guaranteed Credit), who received £13.91 per week on average.

The local authority with the highest average weekly award was East Dunbartonshire with £14.92 per week, and the lowest was Falkirk with £11.15. These differences are likely to be have been due to a number of factors which are known to vary across local authorities; for example differences in Council Tax charges by LA, and the characteristics of the population, such as age structure and household income, which impact on the amount of CTR awarded.

Table 3: Council Tax Reduction recipients by 'passported' status: September 2013

  All CTR recipients % of CTR recipients
Non-'Passported' (Standard Claims) All 'passported' 'Passported'
Non-'Passported' of which, in employment6 Income Support Jobseekers Allowance (Income-Based) Employment and Support Allowance (Income Based) Pension Credit (Guaranteed Credit)
SCOTLAND 547,860 30.5% 9.0% 69.5% 11.9% 11.7% 18.9% 27.0%
Aberdeen City 14,780 33.9% 8.5% 66.1% 10.9% 9.8% 19.0% 26.5%
Aberdeenshire 12,160 .. .. .. .. .. .. ..
Angus 9,580 32.7% 7.2% 67.3% 10.1% 9.6% 16.1% 31.5%
Argyll and Bute 7,940 .. .. .. .. .. .. ..
Clackmannanshire 5,800 30.7% 9.1% 69.3% 12.0% 14.6% 19.3% 23.4%
Dumfries and Galloway 14,710 .. .. .. .. .. .. ..
Dundee City 20,180 .. .. .. .. .. .. ..
East Ayrshire 15,970 30.3% 7.8% 69.7% 11.8% 14.4% 16.4% 27.1%
East Dunbartonshire 6,230 35.1% 10.0% 64.9% 11.5% 7.6% 16.2% 29.6%
East Lothian 8,050 38.0% 11.9% 62.0% 11.2% 9.0% 14.4% 27.2%
East Renfrewshire 5,210 36.9% 12.8% 63.1% 10.4% 7.4% 15.6% 29.7%
Edinburgh, City of 40,020 34.8% 12.6% 65.2% 12.1% 12.1% 19.0% 22.0%
Eilean Siar 2,810 .. .. .. .. .. .. ..
Falkirk 15,260 28.9% 6.4% 71.1% 11.5% 13.7% 17.6% 28.3%
Fife 35,520 31.2% 8.6% 68.8% 12.7% 14.5% 16.9% 24.7%
Glasgow City 100,530 25.7% 9.0% 74.3% 12.3% 11.3% 23.8% 26.9%
Highland 18,790 .. .. .. .. .. .. ..
Inverclyde 11,040 28.8% 6.2% 71.2% 12.5% 9.4% 19.9% 29.3%
Midlothian 7,620 38.0% 11.3% 62.0% 13.6% 10.7% 14.7% 23.0%
Moray 6,520 34.4% 9.4% 65.6% 9.3% 8.4% 14.6% 33.4%
North Ayrshire 18,510 27.5% 7.0% 72.5% 11.6% 14.5% 18.1% 28.3%
North Lanarkshire 42,400 30.0% 7.2% 70.0% 12.1% 11.9% 17.0% 28.9%
Orkney Islands 1,260 .. .. .. .. .. .. ..
Perth and Kinross 10,000 .. .. .. .. .. .. ..
Renfrewshire 20,850 .. .. .. .. .. .. ..
Scottish Borders 9,840 36.7% 10.5% 63.3% 9.3% 9.9% 13.7% 30.5%
Shetland Islands 1,180 .. .. .. .. .. .. ..
South Ayrshire 12,690 .. .. .. .. .. .. ..
South Lanarkshire 35,010 30.6% 8.5% 69.4% 11.7% 11.1% 17.4% 29.3%
Stirling 6,580 31.7% 9.6% 68.3% 10.2% 10.5% 18.6% 29.0%
West Dunbartonshire 14,080 .. .. .. .. .. .. ..
West Lothian 16,770 34.3% 10.0% 65.7% 12.6% 10.2% 18.1% 24.8%

1. Recipients are as at monthly count date in section 3. Background notes.

2. Components may not sum to total due to rounding.

3. Figures are rounded to the nearest 10.

4. 'Passported' as recorded on systems within the LA. The breakdown supplied for some LAs were incorrect or missing and have therefore been excluded. These are represented by '..'.

5. Scotland level 'passported' status breakdown was based only on those LAs who were able to supply information.

6. The denominator for all percentages is "All CTR recipients".

 

Table 4: Council Tax Reduction recipients average weekly award by 'passported' status: September 2013

  Average weekly award Non-'Passported' (Standard Claims) All 'passported' 'Passported'
Non-'Passported' of which, in employment Income Support Jobseekers Allowance (Income-Based) Employment and Support Allowance (Income Based) Pension Credit (Guaranteed Credit)
SCOTLAND 12.81 10.58 10.19 13.74 13.84 13.13 13.79 13.91
Aberdeen City 13.15 10.98 10.08 14.24 14.56 13.63 14.03 14.48
Aberdeenshire 12.47 .. .. .. .. .. .. ..
Angus 11.20 9.29 9.29 12.10 12.12 11.56 12.08 12.26
Argyll and Bute 14.22 .. .. .. .. .. .. ..
Clackmannanshire 12.32 10.14 9.68 13.29 13.28 13.04 13.43 13.33
Dumfries and Galloway 12.03 .. .. .. .. .. .. ..
Dundee City 12.53 .. .. .. .. .. .. ..
East Ayrshire 12.25 9.99 9.43 13.22 13.21 12.74 13.07 13.58
East Dunbartonshire 14.92 12.55 11.90 16.18 15.59 14.91 15.64 17.00
East Lothian 13.28 11.12 10.48 14.60 14.81 14.51 14.49 14.60
East Renfrewshire 14.53 12.39 11.96 15.79 15.52 15.07 15.33 16.30
Edinburgh, City of 13.64 11.66 11.32 14.66 15.04 14.03 14.39 15.02
Eilean Siar 11.22 .. .. .. .. .. .. ..
Falkirk 11.15 9.13 8.72 11.96 12.17 11.61 12.01 12.02
Fife 11.97 10.03 9.68 12.85 12.97 12.41 12.81 13.08
Glasgow City 13.87 11.46 10.82 14.70 14.88 14.11 14.63 14.92
Highland 13.10 .. .. .. .. .. .. ..
Inverclyde 12.51 10.13 9.40 13.45 13.78 13.28 13.46 13.35
Midlothian 14.03 11.59 10.73 15.52 15.77 15.23 15.67 15.40
Moray 11.89 9.86 9.69 12.93 13.13 12.63 13.03 12.90
North Ayrshire 12.39 10.15 9.67 13.23 13.23 12.73 13.11 13.55
North Lanarkshire 11.82 9.70 9.07 12.72 12.76 12.23 12.75 12.88
Orkney Islands .. .. .. .. .. .. .. ..
Perth and Kinross .. .. .. .. .. .. .. ..
Renfrewshire 12.92 .. .. .. .. .. .. ..
Scottish Borders 11.51 9.77 10.24 12.49 12.64 12.17 12.23 12.67
Shetland Islands 11.35 .. .. .. .. .. .. ..
South Ayrshire 13.56 .. .. .. .. .. .. ..
South Lanarkshire 12.09 9.89 9.31 13.06 13.14 12.42 12.92 13.36
Stirling 13.55 11.34 10.72 14.56 14.43 13.91 14.31 15.01
West Dunbartonshire 13.48 .. .. .. .. .. .. ..
West Lothian 11.95 9.80 9.19 13.07 13.16 12.75 13.07 13.16

1. Recipients are as at monthly count date in section 3. Background notes.

2. Average awards are shown as pounds per week and rounded to the nearest penny.

3. 'Passported' Status does not include recipients whose 'passported' status was unknown.

4. 'Passported' as recorded on systems within the LA. The breakdown supplied for some LAs were incorrect or missing and have therefore been excluded. These are represented by '..'.

5. Scotland level 'passported' status breakdown is based only on those LAs who were able to supply information

 

2.5 Age, gender and family type

Table 5 shows that around 209,890 (38 per cent) CTR recipients were aged 65 or over in September 2013. The majority of CTR recipients were single with no child dependant, 64 per cent of all CTR cases. This group were awarded an average of £12.08 per week in CTR (Table 6), which was lower than any other family type. Lone parents (i.e. single with a child dependant) made up 17 per cent of CTR recipients in September and they received an average weekly award of £12.47. Ninety-three per cent of lone parent CTR recipients were female. A fifth of CTR recipients were in couples. Couples with child dependants had an average weekly award of £16.19, which was higher than any other family type.

Table 5: Council Tax Reduction recipients by Age Group and Family Type: September 2013

Age Group All CTR recipients Family Type
Single, no child dependant Single with child dependant(s) Couple, no child dependant Couple with child dependant(s)
Total Male Female Total Male Female
All ages 547,860 349,150 148,510 197,670 91,820 5,420 85,620 74,430 32,450
Under 25 27,350 11,420 5,980 5,270 13,210 140 12,930 1,070 1,640
25 - 34 68,170 24,020 16,190 7,590 33,290 1,030 32,000 1,990 8,880
35 - 44 76,240 34,700 23,100 11,340 28,550 1,970 26,330 2,070 10,920
45 - 49 43,720 27,160 15,100 11,830 9,470 990 8,420 2,320 4,760
50 - 54 41,810 30,130 15,340 14,570 4,430 640 3,750 4,110 3,150
55 - 59 38,180 29,060 13,790 15,050 1,660 360 1,300 5,870 1,590
60 - 64 42,480 31,490 14,510 16,710 610 160 440 9,590 790
65 + 209,890 161,150 44,490 115,310 590 140 450 47,420 730

1. Age groups are based on the age on the monthly count date, in section 3. Background notes, of either:

(a) the recipient if they are single, or

(b) the elder of the recipient or partner if claiming as a couple

2. Components may not sum to total due to (i) rounding (ii) exclusion of claimants with unknown age or gender.

3. Data were not available for Orkney and Perth & Kinross for this breakdown. Scotland totals therefore use estimates for these local authorities.

 

The 60-64 age band had the highest average weekly award at £13.49 and the under 25 age category had the lowest average weekly award, at £11.91.

Table 6: Council Tax Reduction recipients average weekly award by Age Group and Family Type: September 2013

Age Group Total Family Type
Single, no child dependant Single with child dependant(s) Couple, no child dependant Couple with child dependant(s)
Total Male Female Total Male Female
All ages 12.81 12.08 11.75 12.32 12.47 12.99 12.43 15.21 16.19
Under 25 11.91 11.19 11.29 11.07 11.93 12.52 11.92 14.61 14.84
25 - 34 12.37 11.71 11.70 11.71 11.95 12.31 11.93 14.90 15.19
35 - 44 13.07 12.17 11.99 12.54 12.78 12.91 12.76 15.35 16.22
45 - 49 13.32 12.52 12.10 13.06 13.21 13.15 13.22 15.95 16.75
50 - 54 13.37 12.59 12.13 13.08 13.46 13.30 13.48 16.06 17.19
55 - 59 13.30 12.51 12.10 12.87 13.74 13.51 13.80 16.02 17.47
60 - 64 13.49 12.39 12.30 12.46 14.12 14.42 14.00 16.67 18.34
65 + 12.54 11.87 11.16 12.13 14.36 14.11 14.43 14.72 17.84

1. Age groups are based on the age on the monthly count date, in section 3. Background notes, of either:

(a) the recipient if they are single, or

(b) the elder age of the recipient or partner if claiming as a couple

2. Average awards are shown as pounds per week and rounded to the nearest penny.

3. Data were not available for Orkney and Perth & Kinross for this breakdown. Scotland totals therefore use estimates for these local authorities.

Contact

Email: Esther Laird

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