Council tax reduction in Scotland: October to December 2019

Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces liability of lower income households in Scotland.


1. CTR Recipients

Chart 1 (page 1) shows the number of CTR recipients in Scotland decreasing marginally between October and December 2019, with the numbers remaining similar between November and December 2019. This has been the general pattern seen for the same period in most years. Over the three month period, the number of CTR recipients in Scotland decreased by 0.5 per cent to 468,150 in December 2019. However as has previously been observed, the roll out of Universal Credit (UC) from September 2018 to several large local authorities including Glasgow City, City of Edinburgh and Aberdeen City is likely to have contributed to the fluctuations seen in the number of CTR cases towards the end of 2018. In addition to on-going natural migration, the Department for Work and Pensions is looking to move people from their current benefits to UC which may result in future fluctuations in the number of CTR recipients.

The number of CTR recipients for each local authority between October and December 2019 is shown in Table 1 below. Most local authorities recorded a decrease in CTR recipients (24 out of 32 local authorities), with the largest percentage decrease recorded in Fife (-2.2 per cent) followed by Midlothian (-2.1 per cent).

Table 1: CTR Recipients by Local Authority, October to December 2019[1],[2]

Oct-19 Nov-19 Dec-19 % Change (Oct-Dec 19)
Scotland 470,420 468,140 468,150 -0.5%
Aberdeen City 13,490 13,480 13,610 0.9%
Aberdeenshire 11,740 11,640 11,680 -0.4%
Angus 8,510 8,430 8,420 -1.0%
Argyll and Bute 6,560 6,500 6,520 -0.5%
City of Edinburgh 33,080 32,920 32,860 -0.7%
Clackmannanshire 5,000 4,960 4,960 -0.7%
Dumfries and Galloway 13,140 13,070 13,140 0.0%
Dundee City 17,610 17,500 17,410 -1.1%
East Ayrshire 13,030 12,990 13,010 -0.2%
East Dunbartonshire 5,430 5,410 5,380 -0.8%
East Lothian 6,790 6,730 6,750 -0.5%
East Renfrewshire 4,260 4,220 4,240 -0.6%
Falkirk 12,650 12,600 12,570 -0.7%
Fife 30,040 29,790 29,360 -2.2%
Glasgow City 87,710 87,500 87,400 -0.4%
Highland 16,490 16,400 16,520 0.2%
Inverclyde 9,840 9,820 9,700 -1.4%
Midlothian 6,210 6,100 6,070 -2.1%
Moray 5,500 5,430 5,420 -1.5%
Na h-Eileanan Siar 2,110 2,120 2,120 0.3%
North Ayrshire 16,620 16,550 16,610 -0.1%
North Lanarkshire 35,920 35,660 35,920 0.0%
Orkney Islands 1,220 1,240 1,240 2.1%
Perth and Kinross 8,230 8,180 8,150 -1.0%
Renfrewshire 18,040 17,940 17,970 -0.4%
Scottish Borders 8,210 8,200 8,250 0.5%
Shetland Islands 1,070 1,060 1,070 -0.8%
South Ayrshire 10,530 10,520 10,460 -0.7%
South Lanarkshire 29,850 29,750 29,820 -0.1%
Stirling 5,450 5,420 5,420 -0.6%
West Dunbartonshire 11,480 11,390 11,330 -1.3%
West Lothian 14,620 14,660 14,730 0.8%

Chart 2 below shows the number of CTR recipients by local authority as a proportion of the Scottish CTR population for December 2019 in descending order. It can be seen that Glasgow City accounted for the highest proportion, almost one fifth of all recipients in Scotland which is more than twice the number of recipients in North Lanarkshire (the next highest ranking authority). In contrast, the three island authorities accounted for just 1 per cent when combined together, with Shetland Islands accounting for the least (0.2 per cent).

The five local authorities with the highest numbers of CTR recipients accounted for almost half (46 per cent) of the total number of CTR recipients in Scotland in December 2019. This can be attributed to the size of the local authorities where those with larger populations may be expected to have a higher number of CTR claimants and therefore recipients. These five local authorities are:

  • Glasgow City accounting for 19 per cent (87,400 recipients);
  • North Lanarkshire accounting for 8 per cent (35,920 recipients);
  • City of Edinburgh accounting for 7 per cent (32,860 recipients);
  • South Lanarkshire accounting for 6 per cent (29,820 recipients); and
  • Fife accounting for 6 per cent (29,360 recipients).

Chart 2: CTR Recipients by Local Authority as a proportion of the Scottish CTR Population, December 2019

Chart 2: CTR Recipients by Local Authority as a proportion of the Scottish CTR Population, December 2019

Contact

Email: eddie.chan@gov.scot

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