Council Tax Collection Statistics, 2020-21

Scotland’s Chief Statistician today released the latest Council Tax Collection Statistics which provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2020-21.

In 2020-21 for Scotland as whole the total amount of Council Tax billed (after Council Tax Reduction) was £2.675 billion. Of this total, £2.535 billion, or 94.8 per cent, was collected by 31 March 2021. This provisional in-year collection rate is lower than the figure for the previous year (95.8 per cent). It has been impacted by the economic effects of the Covid-19 pandemic as Councils suspended debt recovery process and actions to avoid contributing to financial pressure on Council Tax payers.

Councils reported that repayment arrangements have been put in place, in many instances over a longer period of time, and in some cases Council Tax payers have arrangements moving into the current year with Council Tax recovery continuing.

Provisional in-year Council Tax collection rates for 2020-21 ranged from 91.9 per cent to 97.1 per cent across the 32 local authorities. The in-year collection rates for all local authorities are lower this year than they were last year as a result of the economic effects of the Covid-19 pandemic.  

In-year collection rates have improved steadily since 1998-99 and had levelled off at around 96.0 per cent which reflects improvements in the collection of Council Tax in the billing year. However the 2020-21 collection rate is lower, at 94.8 per cent, due to the economic effects of the Covid-19 pandemic.

Background

The full statistical publication is available at https://www.gov.scot/ISBN/978-1-80201-039-8

This publication contains figures on Council Tax, covering the financial years 1999-00 to 2020-21.

The information published is used by Scottish Government to monitor council’s collection levels relating to council tax. Information is collected relating to the amounts billed and received and the year to which the payment refers.  This information is also required by ONS for national accounts purposes and CIPFA.

The next annual publication for financial year 2021-22 will be published in June 2022.  

Further information on Council Tax Collection statistics, including previous publications can be accessed at:

https://www.gov.scot/collections/local-government-finance-statistics/#counciltax

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland can be accessed at: https://www.gov.scot/statistics/