Council tax assumptions

Introduction

This form records the following:

• Band D Council Tax
• Council Tax Base
• assumed collection rate
• corresponding amount to be raised from the Council Tax in 2024-25
• is used to calculate the average Council Tax per Dwelling

Information on the charging policy for second homes and long-term empty properties for 2024-25 is also requested.

For Council Tax Assumptions (CTAS) purposes, the amount to be raised from Council Tax is calculated using the multipliers from 2017-18.

Note that the Council Tax forgone due to Council Tax Reduction (CTR) also changed under the reformed system.  This will have an impact on the amount to be raised from the Council Tax, but not General Revenue Grant (GRG).

Since 2019-20, we have published the information provided by all local authorities on their policies and the discounts/increases they apply in relation to second homes and long term empty properties. This is in response to an increase in the number of requests received for this information.  This information is collected by Scottish Government each year and is published by individual local authorities.