Council Tax Collection Statistics, 2023-24

Further Context Around Council Tax

A bar chart showing Council Tax Potential Yield (£ millions), 2022-23, by Council Tax Band

Source: Scottish Local Government Finance Statistics 2022-23

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. Figure 9 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 in 2022-23, the latest data available.

This publication is concerned with the Council Tax billed each year, as provided in the CTRR Q4 returns, which is currently approximately £3.015 billion in 2023-24.

Figure 10: Local Authority Revenue Funding, 2022-23

A table showing the Local Authority Revenue Funding, 2022-23

Source: LFR A0, Scottish Local Government Finance Statistics 2022-23

In 2022-23, the latest audited figures, Council Tax income (for all billing years) amounted to £2.765 billion. This accounted for 19.4 per cent, just under one-fifth, of total local authority revenue funding (£14.233 billion).

The data for Figure 9 and Figure 10 are both included in the Scottish Local Government Finance Statistics 2022-23 (Chart 2.7 and Table 2.6 respectively).