Council Tax collection statistics: 2018-2019

Key Points

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2018-19.

• In 2018-19 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.433 billion. Of this total, £2.336 billion, or 96.0%, was collected by 31 March 2019. This provisional in-year collection rate is the same as the figure for the previous year.
• Between 1993-94 and 2018-19, the overall total amount of Council Tax billed in Scotland was £43.337 billion, of which £42.025 billion, or 97.0%, was collected by 31 March 2019.
• Provisional in-year Council Tax collection rates for 2018-19 ranged from 94.1% to 98.0% across the 32 local authorities.
• In-year collection rates have improved steadily from 87.2% in 1998-99 to 94.3% in 2008-09 and now 96.0% in 2018-19. This reflects improvements in the collection of Council Tax in the billing year.
• The provisional amount of Council Tax Reduction awarded in Scotland in 2018-19 was £332.4 million. Therefore, the theoretical total Council Tax charge for 2018-19 (before Council Tax Reduction) was £2.765 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).