Council Tax collection statistics 2017 to 2018

Council Tax Collection Statistics, 2017-18

(published 27 June 2018)

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2017-18.

Key Points

• In 2017-18 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.332 billion. Of this total, £2.238 billion, or 96.0 per cent, was collected by 31 March 2018. This provisional in-year collection rate represents a slight increase on the figure for the previous year.
• Between 1993-94 and 2017-18, the overall total amount of Council Tax billed in Scotland was £40.915 billion, of which £39.645 billion, or 96.9 per cent, was collected by 31 March 2018.
• Provisional in-year Council Tax collection rates for 2017-18 ranged from 93.9 per cent to 97.9 per cent across the 32 local authorities.
• In-year collection rates have improved steadily from 87.2 per cent in 1998-99 to 94.2 per cent in 2007-08 and now 96.0 per cent in 2017-18.
• The provisional amount of Council Tax Reduction awarded in Scotland in 2017-18 was £329.4 million. Therefore, the theoretical total Council Tax charge for 2017-18 (before Council Tax Reduction) was £2.661 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).