Council Tax Reduction in Scotland 2017-2018

Council Tax Reduction in Scotland, 2017-18

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 ‘claimant’ 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 monthly data extracts from local authorities, and cover the time period April 2017 to March 2018.

Key Points

• There were 484,910 Council Tax Reduction claimants in Scotland in March 2018; that is around one-fifth of chargeable dwellings.
• The total number of Council Tax Reduction claimants in Scotland has gradually decreased by 12 per cent (67,470 claimants) between the beginning of the scheme in Scotland in April 2013, and March 2018.
• The weekly income foregone by local authorities on Council Tax Reduction in March 2018 was £6.4 million; the provisional income foregone on Council Tax Reduction in Scotland in 2017-18 was £329.4 million.
• Of all Council Tax Reduction claimants in March 2018:
  • 58 per cent (280,240 claimants) were in one of the 30 per cent most deprived areas in Scotland up from 50 per cent at the same time last year;
  • Just over 37 per cent (179,520 claimants) were aged 65 or over; and
  • 16 per cent (77,800 claimants) were lone parents.

Chart 1: CTR claimants in Scotland, April 2013 to March 2018