Council Tax Collection Statistics, 2023-24

Key Points

• In 2023-24 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £3.015 billion. Of this total, £2.879 billion, or 95.5 per cent, was collected by 31 March 2024. This provisional in-year collection rate is slightly lower than the figure for the previous year (96.2 per cent).
• Between 1999-00 and 2023-24, the overall total amount of Council Tax billed in Scotland was £50.974 billion, of which £49.545 billion, or 97.2 per cent, was collected by 31 March 2024.
• Provisional in-year Council Tax collection rates for 2023-24 ranged from 92.5 per cent to 97.7 per cent across the 32 local authorities.
• In-year collection rates have exceeded 95 per cent over the past twelve years, except in 2020-21 during 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 Sewage Charges. Therefore, the amounts billed represent what those liable have been asked to pay towards their Council Tax (not including Water and Sewerage).