Council tax assumptions

Council tax assumptions (CTAS) form and guidance for councils in Scotland to set out the assumptions used in setting their 2024 Band D council tax levels.


The CTAS form asks councils to set out the assumptions used in setting their Band D council tax levels. It allows an assessment to be made of the viability of these assumptions.

Timetable of return

Key dates for this year's collection:

Current Return

CTAS 2024

Return Issued

14 February 2024

Return Due

6 March 2024

Access older council tax assumption forms from our archive.

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