Council Tax Collection Statistics, 2015-16

Introduction

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2015-16.

Key Points

• In 2015-16 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.115 billion. Of this total, £2.025 billion, or 95.7%, was collected by 31 March 2016. This provisional in-year collection rate represents a slight increase on the figure for the previous year.

• Between 1993-94 and 2015-16, the overall total amount of Council Tax billed in Scotland was £36.463 billion, of which £35.270 billion, or 96.7%, was collected by 31 March 2016.

• Provisional in-year Council Tax collection rates for 2015-16 ranged from 93.6% to 98.5% across the 32 local authorities.

• In-year collection rates have improved steadily from 87.2% in 1998-99 to 93.3% in 2005-06 and now 95.7% in 2015-16. This reflects improvements in the collection of Council Tax in the billing year.

• The provisional amount of Council Tax Reduction awarded in Scotland in 2015-16 was £332.2 million. Therefore, the theoretical total Council Tax charge for 2015-16 (before Council Tax Reduction) was £2.447 billion.

All figures are net of discounts ( e.g. single person discount) and exemptions. They are after Council Tax Benefit/Reduction and exclude Water and Sewerage Charges. Therefore, the amounts billed represent what those liable have been asked to pay towards their Council Tax (but not Water and Sewerage).