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Publication - Statistics Publication

Council Tax Collection Statistics, 2015-16

Published: 15 Jun 2016
ISBN:
9781786523143

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2015-16.

13 page PDF

437.0kB

13 page PDF

437.0kB

Contents
Council Tax Collection Statistics, 2015-16
1. Council Tax billed and received

13 page PDF

437.0kB

1. Council Tax billed and received

Table 1: Council Tax billed and received

Year to which
bill refers
Net amount
billed (£000s)
Amount recv'd
(£000s) as at
31 March 2016
Amount
uncollected
(£000s) as at
31 March 2016
Percentage
received as at
31 March 2016 a
Latest Year to
31 March 2016
2015-16 2,114,875 2,024,790 90,084 95.7
Previous Years 2014-15 2,072,264 1,994,834 77,430 96.3
2013-14 2,032,255 1,963,908 68,346 96.6
2012-13 2,001,300 1,937,549 63,751 96.8
2011-12 1,979,768 1,918,929 60,839 96.9
2010-11 1,964,913 1,904,691 60,223 96.9
2009-10 1,957,467 1,896,531 60,936 96.9
2008-09 1,956,729 1,893,486 63,243 96.8
2007-08 1,931,438 1,872,641 58,797 97.0
2006-07 1,858,444 1,802,693 55,752 97.0
2005-06 1,768,462 1,716,574 51,888 97.1
2004-05 1,659,130 1,611,305 47,825 97.1
2003-04 1,573,559 1,526,062 47,497 97.0
2002-03 1,497,622 1,451,893 45,730 96.9
2001-02 1,412,635 1,369,103 43,533 96.9
2000-01 1,324,538 1,282,834 41,704 96.9
1999-00 1,244,003 1,206,005 37,998 96.9
1998-99 1,193,472 1,153,372 40,101 96.6
1997-98 1,114,602 1,074,595 40,007 96.4
1996-97 1,002,074 965,774 36,300 96.4
1993-94 to 1995-96 2,803,612 2,701,954 101,658 96.4
Total for
previous years
1993-94 to 2014-15 34,348,289 33,244,731 1,103,557 96.8
Total for all years
to 31 March 2016
1993-94 to 2015-16 36,463,163 35,269,522 1,193,642 96.7

Source: Information supplied by local authorities to Scottish Government on the Council Tax Receipts Return ( CTRR).

a Years prior to 2015-16 are closer to final collection rates as local authorities have had longer to collect late payments. The 2015-16 collection rate is understandably lower since it is effectively the in-year collection rate ( i.e. before any late payments).

Notes

  • All figures are net of discounts ( e.g. single person discount), exemptions and surcharges (although not all local authorities can exclude surcharges - see below). The figures are before any amounts written off for bad or doubtful debt. They reflect any correction to liabilities following billing.
  • Figures for amounts billed and collected up to and including 1995-96 include Council Water Charges.
  • Dumfries and Galloway has only provided figures from 1996-97 onwards.
  • Local authorities are asked to exclude surcharges, although this is not always possible. For years prior to 1996-97, surcharges have been included for Aberdeenshire, Argyll and Bute, East Lothian, East Renfrewshire, Eilean Siar, Fife, North Ayrshire, Renfrewshire, Scottish Borders and Shetland Islands.
  • Figures from 2005-06 onwards include additional amounts in respect of reduced Second Home/Long Term Empty property discounts.

In Table 1, the net Council Tax billed across Scotland and the amount received by 31 March 2016 are shown dating back to 1993-94 when Council Tax was introduced. The years 1993-94 to 1995-96 were before the re-organisation of local government in Scotland, and the data for these years are combined. The reorganisation had a number of implications for authorities, and so the figures prior to 1995-96 cannot be directly compared to those in later years under continuing authorities.

The net amount billed rose sharply from £1.002 billion in 1996-97 to £1.931 billion (in cash terms) in 2007-08, principally due to increases in Council Tax levels, but with an additional smaller increase due to growth in the tax base (mainly due to an increase in the number of dwellings). In 2007-08 the Scottish Government introduced a freeze in the Council Tax [1] , reflected in the data where the net amount billed flattens off after 2007-08. The smaller increases after 2007-08 are due to growth in the tax base only, as a result of changes in the number and pattern of use of dwellings, as well as changes in household composition and awarding of Council Tax Benefit/Reduction. This pattern is shown in Chart 1.

It should be noted that Table 1 shows the amount and percentage collected as at 31 March 2016. For earlier years there has been a comparatively long time to collect any late payments, whereas for more recent years (particularly 2015-16), there has been less time available. This is the main reason why the 'percentage received at 31 March 2016' data show slightly lower percentages received for the later years. For the earlier years, it is unlikely that much more Council Tax will be collected; hence, for these years, the percentages received are close to final collection rates. Excluding the effect on later years described above, no clear trend is seen in percentage received with all years before 2014-15 showing percentages received of between 96.3% and 97.1% (including the combined period 1993-94 to 1995-96).

Chart 1: Net Council Tax billed each year (£ millions)

Chart 1: Net Council Tax billed each year (£ millions)


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