Council Tax Reduction in Scotland: 2023-2024
Council Tax Reduction (CTR) awarded by age, household structure, income sources and employment status, deprivation index, and Council Tax band in the financial year from April 2023 to March 2024. It makes references to the previously published March 2023 for comparative purposes.
Council Tax Reduction in Scotland 2023-2024
This publication provides statistics on the Council Tax Reduction (CTR) scheme, which reduces the Council Tax (CT) liability of lower income households in Scotland. A Council Tax Reduction ‘recipient’ can be a single person or a couple, with or without children, since 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 2023 to March 2024. This publication will also make references to the previously published March 2023 statistics for comparative purposes.
Figure 1: The number of CTR recipients has stabilised following the effects from Covid-19 pandemic.
The number of CTR recipients (000s) and weekly income forgone (£m), April 2013 to March 2024, Scotland
Note: The figure highlights the Council Tax “freezes” in the years up to 2016-17 and in 2021-22.
Contact
Email: lgfstats@gov.scot
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