Council Tax collection statistics: 2018-2019
Council Tax collection rates for each local authority for billing year 2018 to 2019, and all previous years.
3. Further context around Council Tax
Chart 4: Council Tax Potential Yield (£ millions), 2017-18
Source: Scottish Local Government Financial Statistics 2017-18,
https://www.gov.scot/publications/scottish-local-government-financial-statistics-2017-18/
Local authorities are responsible for billing and collecting Council Tax. Before the start of each financial year, local authorities issue Council Tax bills to householders in each dwelling. Each Council Tax bill is calculated by applying the appropriate band rate for the local authority, then applying any discounts, exemptions and reductions. Chart 4 illustrates the breakdown of the gross Council Tax potential yield into Council Tax billed and the amounts not billed due to Council Tax Reduction (CTR), discounts and exemptions. This publication is concerned with the Council Tax billed each year, which is currently approximately £2.4 billion.
Table 6: Local Authority Revenue Funding, 2017-18
| Income Source | Funding (£000s) | Proportion |
|---|---|---|
| General Revenue Funding | 6,798,956 | 57.8% |
| Non-Domestic Rates | 2,665,800 | 22.7% |
| Council Tax | 2,278,037 | 19.4% |
| Other Sources | 10,340 | 0.1% |
| Total Funding | 11,753,133 | 100.0% |
Source: Scottish Local Government Financial Statistics 2017-18,
https://www.gov.scot/publications/scottish-local-government-financial-statistics-2017-18/
In 2017-18, the latest audited figures, Council Tax income (for all billing years) amounted to £2.278 billion. This accounted for 19.4%, just over one-sixth, of total local authority revenue funding (£11.753 billion).
Contact
Email: maria.melling@gov.scot
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