Council Tax Collection Statistics, 2021-22

Scotland’s Chief Statistician today released the latest Council Tax Collection Statistics which provides figures for Scottish local authorities up to and including the financial year 2021-22.

In 2021-22 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.723 billion. Of this total, £2.607 billion, or 95.7 per cent, was collected by 31 March 2022. This provisional in-year collection rate is higher than the figure for the previous year (94.8 per cent). Last year’s figure was 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.   

Provisional in-year Council Tax collection rates for 2021-22 ranged from 92.8 per cent to 97.7 per cent across the 32 local authorities.

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. The 2020-21 collection rate was lower, at 94.8 per cent, due to the effects of the Covid-19 pandemic, but the 2021-22 rate of 95.7 per cent is more in line with pre-pandemic collection rates.

Background

See the full statistical publication here. 

This publication contains figures on Council Tax, covering the financial years 1999-00 to 2021-22.

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 2022-23 will be published in June 2023.  

Further information on Council Tax Collection statistics, including previous publications can be accessed here.

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland are available here.