Council Tax Collection Statistics

Background Notes

1. DATA SOURCES

1.1. The Scottish Executive's Council Tax, Non-Domestic Rates and Community Charge Receipts Return ( CTRR) collects data from Local Authorities on the total amounts of Council Tax billed and the total amounts collected for all years from 1993-94 to date, and is the source of all the data in tables 1 to 3, with the exception of the in-year collection rates in Table 2 for 1998-99 to 2005-06. The CTRR data is collected after the end of the financial year, but before audit, and is therefore provisional.

1.2 The in-year collection rates in Table 2 for 1998-99 to 2005-06 are the published Statutory Performance Indicators produced by Audit Scotland. The 2006-07 in-year collection rates should be treated as provisional figures, with final audited figures for 2006-07 to be published by Audit Scotland.

2. DATA DEFINITIONS

2.1 All data are based on the actual amounts received from taxpayers, and are net of all discounts ( e.g. 25% single persons discount) and exemptions. Surcharges are also excluded where possible, although some councils cannot do this for pre 1996-97 figures (see footnotes in tables for details.).

2.2 The figures exclude Council Tax Benefit, and are before any amounts written off for bad or doubtful debt, and reflect any correction to liabilities made after billing.

2.3 Figures from 1993-94 to 1995-96 include the amounts billed and collected for Water Charges.

3. ENQUIRIES

3.1 Public enquiries (non-media) about the information contained in this Statistical Publication Notice should be addressed to:

Telephone 0131 244 7033 or e-mail lgfstats@scotland.gsi.gov.uk.

3.2 Media enquiries about the information in this Statistics Publication Notice should be addressed to Stewart Cooper on 0131 244 2175.

Internet: http://www.scotland.gov.uk/stats/bulletins/00594

Local Government Finance Statistics website: http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance