Council Tax Reduction in Scotland 2017-2018

Things you need to know about this release

Changes in Council Tax and the Reduction scheme since 1 ^st April 2017 last year’s Publication.

The following changes came into effect on 1 ^st April 2017:

• The multipliers for dwellings in Council Tax Bands E to H were increased. These multipliers are applied to the Band D Council Tax rate set by each Council to produce the Council Tax rate for dwellings in Bands E to H.
• The Council Tax freeze in place between 2008-09 and 2016-17 ended and the 2017-18 Local Government Finance settlement included an agreement between the Scottish Government and local government for locally determined Council Tax increases to be capped at 3 per cent.
• The child element in the calculation of the Applicable Amount (see Figure 2) was increased from £66.90 per child per week to £83.63.
• CTR claimants in receipt of below median income in CT Bands E to H were eligible for CTR to the value of the increase in CT due to the increase in multipliers to be paid by these dwellings relative to the Band D CT rate.

The figures reported in this publication should be interpreted in light of these changes.