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.


2. Weekly Income Forgone

The total weekly income forgone for Scotland was £6.503 million in December 2019, a marginal decrease of 0.6 per cent over this quarter. Income forgone estimates follow the same general pattern as the number of recipients, with the exception of April 2017, April 2018 and April 2019 where there was a large increase in the income forgone over the previous month whilst the number of CTR recipients decreased. This is due to the changes to CT and CTR introduced in April 2017, followed by increases in CT each following April (see Chart 1, page 1). A breakdown of the total weekly income forgone by each local authority in October, November and December 2019 is shown in Table 2 below.

It can be seen that Glasgow City accounted for one fifth (20 per cent) of the total weekly income forgone for Scotland followed by City of Edinburgh (7 per cent) and North Lanarkshire (7 per cent) in December 2019, consistent with the higher numbers of CTR recipients recorded for these local authorities.

Table 2: Weekly Income Forgone (£'000s) by Local Authority, October to December 2019[1],[2],[3]

Oct-19 Nov-19 Dec-19 % Change (Oct-Dec 19)
Scotland 6,542.8 6,507.9 6,502.7 -0.6%
Aberdeen City 193.4 192.7 194.4 0.5%
Aberdeenshire 160.8 159.1 159.8 -0.6%
Angus 104.2 103.0 103.0 -1.2%
Argyll and Bute 102.0 101.3 101.5 -0.5%
City of Edinburgh 486.8 483.9 482.4 -0.9%
Clackmannanshire 66.8 66.5 66.6 -0.3%
Dumfries and Galloway 172.6 172.0 172.5 0.0%
Dundee City 234.0 232.8 231.2 -1.2%
East Ayrshire 176.1 175.5 175.5 -0.4%
East Dunbartonshire 88.7 88.5 88.1 -0.6%
East Lothian 99.1 98.1 98.3 -0.8%
East Renfrewshire 69.8 69.1 69.2 -0.8%
Falkirk 154.4 153.6 153.5 -0.6%
Fife 392.6 389.3 384.1 -2.2%
Glasgow City 1,332.7 1,328.7 1,326.0 -0.5%
Highland 232.7 231.2 233.1 0.2%
Inverclyde 131.1 130.4 128.9 -1.7%
Midlothian 95.3 94.2 93.9 -1.5%
Moray 73.2 72.1 71.9 -1.9%
Na h-Eileanan Siar 26.0 25.9 25.9 -0.4%
North Ayrshire 227.5 226.8 227.6 0.1%
North Lanarkshire 445.6 442.6 444.5 -0.3%
Orkney Islands 15.5 15.7 15.8 1.4%
Perth and Kinross 120.2 119.5 118.9 -1.1%
Renfrewshire 251.6 250.5 250.7 -0.4%
Scottish Borders 103.9 103.9 104.4 0.5%
Shetland Islands 13.4 13.2 13.2 -1.1%
South Ayrshire 157.8 157.3 156.5 -0.8%
South Lanarkshire 379.4 377.5 378.3 -0.3%
Stirling 79.9 79.3 79.4 -0.7%
West Dunbartonshire 164.1 162.6 161.8 -1.4%
West Lothian 191.3 191.4 192.0 0.3%

Contact

Email: eddie.chan@gov.scot

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