Council Tax Collection Statistics

Table 1 : Summary of reported amounts of Council Tax billed and received ^(1)(2)(3)(4): Scotland

Source: Information supplied by Councils to Scottish Executive on the statistical return Council Tax, Non-Domestic Rates and Community Charge Receipts ( CTRR)
(1) All figures are NET of discounts (eg single persons discount), exemptions and surcharges (although not all councils can exclude surcharges - see below). The figures are BEFORE any amounts written off for bad or doubtful debt. They reflect any correction to liabilities following billing.
(2) Up to and including 1995-96 the figures for amounts billed and collected include Council Water Charges
(3) Dumfries and Galloway has only provided figures from 1996-97 onwards
(4) Surcharges: Councils are asked to exclude surcharges, although this is not always possible. Surcharges have been included for Aberdeenshire, East Lothian, East Renfrewshire, Eilean Siar, Fife, North Ayrshire, Renfrewshire, Shetland Islands and Scottish Borders for years prior to 1996-97.
(5) 2005-06 and 2006-07 Figures include additional amounts in respect of reduced Second Home/Long Term Empty property discounts