Council Tax Collection Statistics, 2020-21

Council Tax Collection Statistics, 2020-21

(Published 22 June 2021)

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2020-21.

Key Points

• In 2020-21 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.675 billion. Of this total, £2.535 billion, or 94.8 per cent, was collected by 31 March 2021. This provisional in-year collection rate is lower than the figure for the previous year (95.8 per cent). It has been impacted by the economic effects of the Covid-19 pandemic as Councils suspended debt recovery process and actions to avoid contributing to financial pressure on Council Tax payers. Councils report that repayment arrangements have been put in place, in many instances over a longer period of time, and in some cases Council Tax payers have arrangements moving into the current year with Council Tax recovery continuing.
• Between 1999-00 and 2020-21, the overall total amount of Council Tax billed in Scotland was £42.441 billion, of which £41.193 billion, or 97.1 per cent, was collected by 31 March 2021.
• Provisional in-year Council Tax collection rates for 2020-21 ranged from 91.9 per cent to 97.1 per cent across the 32 local authorities. The in-year collections rates for all local authorities are lower this year than they were last year as a result of the economic effects of the Covid-19 pandemic.
• In-year collection rates have improved steadily since 1998-99 and had levelled off at around 96.0 per cent which reflects improvements in the collection of Council Tax in the billing year. However the 2020-21 collection rate is lower, at 94.8 per cent, due to the economic effects of the Covid-19 pandemic.

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).