Council tax reduction in Scotland: 2016-2017

Key Points

This publication provides statistics on the Council Tax Reduction ( CTR) scheme, which reduces the Council Tax liability of low income households in Scotland. A CTR 'recipient' can be a single person or a couple, with or without children, as Council Tax is charged on a per-dwelling basis, rather than to individuals.

The statistics are based on data extracts from local authorities, and cover the time period April 2016 to March 2017.

Key Points

• There were 491,760 Council Tax Reduction recipients in Scotland in March 2017; that's around one-fifth of chargeable dwellings.
• The total number of Council Tax Reduction recipients in Scotland has gradually decreased by 11 per cent (60,620 recipients) between the beginning of the scheme in Scotland in April 2013, and March 2017.
• The weekly income foregone by local authorities on Council Tax Reduction in March 2017 was £6.3 million; the provisional income foregone on Council Tax Reduction in Scotland in 2016-17 was £321.6 million.
• Of all Council Tax Reduction recipients in March 2017:
  • 50 per cent (245,470 recipients) were in one of the 30 per cent most deprived areas in Scotland;
  • Just under 38 per cent (184,470 recipients) were aged 65 or over; and
  • 16 per cent (77,610 recipients) were lone parents.

Chart 1: CTR recipients in Scotland, April 2013 to March 2017