Council Tax Collection Statistics, 2014-15
This statistics publication provides Council Tax collection figures for Scottish Local Authorities for the financial year 2014-15 and previous years.
Table 3: Percentage of Council Tax received as at 31 March 2015, by year to which the bill refers: Scotland and Local Authorities (1)
| Year to which bill refers | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2004-05 | 2005-06 (2) | 2006-07 (2) | 2007-08 (2) | 2008-09 (2) | 2009-10 (2) | 2010-11 (2) | 2011-12 (2) | 2012-13 (2) | 2013-14 (2) | 2014-15 (2) | |
| Scotland | 97.1 | 97.0 | 96.9 | 96.9 | 96.7 | 96.7 | 96.8 | 96.7 | 96.5 | 96.2 | 95.4 |
| Aberdeen City | 97.0 | 97.2 | 97.2 | 97.2 | 97.1 | 96.9 | 96.9 | 96.9 | 96.7 | 96.4 | 95.2 |
| Aberdeenshire | 98.6 | 98.6 | 98.7 | 98.6 | 98.4 | 98.1 | 98.1 | 98.2 | 98.0 | 97.6 | 96.4 |
| Angus(3) | 98.3 | 98.3 | 98.4 | 98.3 | 98.1 | 98.0 | 98.3 | 98.8 | 98.6 | 97.8 | 97.6 |
| Argyll & Bute | 97.9 | 97.8 | 98.1 | 98.0 | 98.0 | 97.9 | 97.8 | 97.7 | 97.7 | 97.6 | 95.2 |
| Clackmannanshire(3) | 96.2 | 96.7 | 97.0 | 97.0 | 96.4 | 96.7 | 97.5 | 96.8 | 96.5 | 96.2 | 95.1 |
| Dumfries & Galloway | 98.1 | 97.9 | 97.9 | 97.8 | 97.7 | 97.8 | 97.6 | 97.6 | 97.4 | 97.0 | 96.0 |
| Dundee City(3) | 94.8 | 95.8 | 95.4 | 95.8 | 95.7 | 95.6 | 96.6 | 96.4 | 95.9 | 94.8 | 93.3 |
| East Ayrshire(3) | 98.2 | 98.2 | 97.9 | 97.4 | 97.5 | 97.7 | 97.6 | 97.1 | 97.1 | 95.9 | 94.0 |
| East Dunbartonshire | 98.2 | 98.0 | 98.1 | 98.2 | 97.9 | 98.0 | 98.1 | 98.0 | 98.0 | 97.4 | 96.6 |
| East Lothian | 98.2 | 98.2 | 98.1 | 98.0 | 97.8 | 97.8 | 97.7 | 97.7 | 97.6 | 97.2 | 96.5 |
| East Renfrewshire(3) | 98.6 | 98.5 | 98.3 | 98.2 | 98.1 | 98.3 | 98.3 | 99.0 | 98.8 | 98.8 | 98.0 |
| Edinburgh, City of | 96.4 | 96.4 | 96.2 | 96.4 | 96.1 | 96.0 | 96.2 | 96.0 | 95.8 | 95.9 | 95.2 |
| Eilean Siar | 98.3 | 98.5 | 98.4 | 98.4 | 98.2 | 98.0 | 97.9 | 97.9 | 97.7 | 97.0 | 95.6 |
| Falkirk(3) | 98.3 | 98.4 | 98.4 | 98.3 | 98.0 | 97.8 | 97.8 | 97.6 | 97.1 | 96.5 | 95.6 |
| Fife(3) | 98.3 | 98.1 | 97.9 | 97.5 | 97.1 | 97.2 | 97.1 | 97.1 | 97.1 | 96.8 | 95.4 |
| Glasgow City(3) | 92.1 | 91.4 | 91.1 | 91.7 | 91.9 | 93.5 | 93.7 | 93.7 | 93.5 | 93.5 | 94.6 |
| Highland | 98.2 | 98.3 | 98.4 | 98.3 | 98.0 | 97.8 | 97.9 | 97.7 | 97.7 | 97.1 | 95.2 |
| Inverclyde | 96.2 | 96.3 | 96.6 | 96.2 | 96.3 | 96.1 | 96.1 | 96.0 | 95.7 | 95.2 | 94.8 |
| Midlothian | 97.3 | 97.0 | 96.9 | 96.7 | 96.2 | 95.7 | 95.4 | 95.9 | 96.0 | 95.4 | 93.8 |
| Moray(3) | 98.7 | 98.7 | 98.8 | 98.7 | 98.6 | 98.7 | 98.6 | 98.4 | 97.6 | 96.6 | 94.4 |
| North Ayrshire(3) | 96.5 | 96.7 | 96.9 | 96.7 | 96.4 | 96.4 | 96.0 | 95.8 | 95.5 | 96.4 | 94.6 |
| North Lanarkshire(3) | 97.5 | 97.3 | 97.1 | 96.7 | 96.2 | 96.1 | 96.1 | 95.8 | 95.4 | 94.8 | 93.9 |
| Orkney Islands(3) | 99.5 | 99.4 | 99.5 | 99.3 | 99.2 | 99.2 | 99.2 | 99.1 | 98.9 | 98.6 | 97.8 |
| Perth & Kinross | 98.4 | 98.3 | 98.3 | 97.6 | 97.5 | 97.6 | 97.5 | 97.5 | 97.9 | 98.0 | 97.0 |
| Renfrewshire(3) | 97.5 | 97.5 | 97.2 | 96.9 | 96.6 | 97.0 | 96.8 | 96.8 | 97.0 | 96.5 | 96.0 |
| Scottish Borders | 98.6 | 98.5 | 98.4 | 98.2 | 97.9 | 97.8 | 97.5 | 97.6 | 97.5 | 97.4 | 96.5 |
| Shetland Islands | 99.6 | 99.5 | 99.5 | 99.5 | 99.5 | 99.4 | 99.4 | 99.2 | 98.8 | 98.5 | 97.2 |
| South Ayrshire | 97.9 | 97.8 | 97.9 | 97.8 | 97.6 | 97.4 | 97.4 | 97.3 | 96.9 | 96.4 | 94.8 |
| South Lanarkshire(3) | 97.4 | 97.3 | 97.2 | 97.1 | 96.8 | 96.6 | 96.3 | 97.2 | 97.0 | 96.7 | 95.8 |
| Stirling | 98.8 | 98.9 | 98.9 | 98.8 | 98.7 | 98.7 | 98.6 | 98.5 | 98.4 | 98.1 | 97.4 |
| West Dunbartonshire(3) | 95.5 | 95.1 | 95.1 | 94.4 | 94.7 | 93.4 | 93.2 | 92.4 | 92.3 | 90.9 | 95.0 |
| West Lothian(3) | 97.3 | 97.2 | 97.1 | 96.9 | 96.5 | 96.3 | 96.1 | 95.8 | 95.0 | 94.3 | 94.8 |
Source: Information supplied by Councils to the Scottish Government on the CTRR statistical return
(1) All figures are NET of discounts (e.g. single persons discount), exemptions and surcharges. The figures exclude Council Tax Benefit/Reduction and Water and Sewerage Charges. They are before any amounts written off for bad or doubtful debt and reflect any correction to liabilities following billing.
(2) 2005-06 onwards - Percentages received include additional amounts in respect of reduced Second Home/Long Term Empty property discounts.
(3) These councils have reported their collection rates on a "line by line" accounting basis. Statistical collections prior to 2011-12 did not ask councils for information on accounting basis used.
Table 3
Table 3 shows the percentage of Council Tax for specific billing years, received by 31 March 2015. For 2014-15 this is the same as the in-year collection rate but, for other years, this includes late payments collected in years after the billing year.
For the earlier years, it is unlikely that much more Council Tax will be collected hence, for these years, the percentages received are converging towards final collection rates.
Previous research has indicated that deprivation is linked to non-payment of Council Tax and this is likely to be a factor in variations between local authorities of these near-final collection rates for earlier years.
Contact
Email: Dave Sorensen
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