Council Tax Collection Statistics, 2015-16

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

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3. Further context around Council Tax

Chart 4: Council Tax Potential Yield (£ millions), 2014-15

Chart 4: Council Tax Potential Yield (£ millions), 2014-15

Source: Scottish Local Government Financial Statistics 2014-15, http://www.gov.scot/Publications/2016/02/1326

Each Council Tax bill is calculated by applying the appropriate band rate for the local authority, then applying any discounts, exemptions and reductions. Chart 4 illustrates the breakdown of the gross Council Tax potential yield into Council Tax billed and the amounts not billed due to Council Tax Reduction ( CTR), discounts and exemptions. This publication is concerned with the Council Tax billed each year, which is currently approximately £2.1 billion.

Table 6: Local Authority Revenue Funding, 2014-15

Income Source Funding (£000s) Proportion
General Revenue Funding 7,166,590 60.1%
Non-Domestic Rates 2,649,500 22.2%
Council Tax 2,022,214 17.0%
Other Sources 84,722 0.7%
Total Funding 11,923,026 100.0%

Source: Scottish Local Government Financial Statistics 2014-15, http://www.gov.scot/Publications/2016/02/1326

In 2014-15, the latest audited figures, Council Tax income (for all billing years) amounted to £2.022 billion. This accounted for 17.0%, just over one-sixth, of total local authority revenue funding (£11.923 billion).

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