Council Tax Collection Statistics, 2023-24

Glossary

The Cost of Living payment - a single £150 Council Tax payment made to eligible households in April 2022 by local authorities on behalf of the Scottish Government. Eligible households included those in Council Tax bands A-D or in receipt of a Council Tax Reduction (CTR) and for whom payment was made as a credit to their Council Tax account, so could contribute towards their Council Tax liability and/or water and sewerage charges.

The Covid-19 pandemic - a global pandemic of coronavirus disease 2019 (Covid-19). This resulted in restrictions being implemented across the country with multiple policy interventions to deal with the health, economic and other impacts of Covid-19. The first national lockdown began on 24 March 2020.