Council Tax Collection Statistics 2023-24

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 2023-24.

In 2023-24 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £3.015 billion. Of this total, £2.879 billion, or 95.5 per cent, was collected by 31 March 2024. This provisional in-year collection rate is slightly lower than the figure for the previous year (96.2 per cent).

Between 1999-00 and 2023-24, the overall total amount of Council Tax billed in Scotland was £50.974 billion, of which £49.545 billion, or 97.2 per cent, was collected by 31 March 2024.   

Provisional in-year Council Tax collection rates for 2023-24 ranged from 92.5 per cent to 97.7 per cent across the 32 local authorities.  In-year collection rates have exceeded 95 per cent over the past twelve years, except in 2020-21 during the Covid-19 pandemic.

Background

The full statistical publication is available at: Council Tax Collection Statistics, 2023-24.

This publication contains figures on Council Tax, covering the financial years 1999-00 to 2023-24.

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 2024-25 will be published in June 2025.  

Further information on Council Tax Collection statistics, including previous publications can be accessed on the Scottish Government’s Local Government Finance statistics pages. 

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