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Publication - Statistics Publication

Council tax collection statistics: 2016-2017

Published: 21 Jun 2017
Part of:
Public sector, Statistics
ISBN:
9781788510646

Council tax collection rates for each local authority for billing year 2016 to 2017 and all previous years.

13 page PDF

490.5kB

13 page PDF

490.5kB

Contents
Council tax collection statistics: 2016-2017
1. Council Tax billed and received

13 page PDF

490.5kB

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 2017
Amount uncollected
(£000s)
as at
31 March 2017
Percentage received
as at
31 March 2017 a
Latest Year to 31 March 2017 2016-17 2,149,260 2,059,864 89,396 95.8
2015-16 2,111,964 2,035,814 76,150 96.4
2014-15 2,072,640 2,003,331 69,309 96.7
2013-14 2,034,169 1,969,595 64,574 96.8
2012-13 2,001,856 1,942,015 59,841 97.0
2011-12 1,980,395 1,922,770 57,625 97.1
2010-11 1,965,558 1,908,092 57,466 97.1
2009-10 1,958,106 1,899,520 58,586 97.0
2008-09 1,957,341 1,896,120 61,222 96.9
2007-08 1,932,032 1,874,915 57,117 97.0
Previous Years 2006-07 1,859,054 1,804,718 54,336 97.1
2005-06 1,769,037 1,718,344 50,693 97.1
2004-05 1,659,035 1,612,270 46,765 97.2
2003-04 1,573,465 1,526,985 46,480 97.0
2002-03 1,497,533 1,452,736 44,797 97.0
2001-02 1,412,569 1,369,826 42,743 97.0
2000-01 1,324,475 1,283,441 41,034 96.9
1999-00 1,243,930 1,206,484 37,446 97.0
1998-99 1,193,422 1,153,767 39,655 96.7
1997-98 1,114,581 1,074,941 39,640 96.4
1996-97 1,002,074 966,074 36,000 96.4
1993-94 to 1995-96 2,798,813 2,699,679 99,134 96.5
Total for previous years 1993-94 to 2015-16 36,462,048 35,321,437 1,140,611 96.9
Total for all years to 31 March 2017 1993-94 to 2016-17 38,611,308 37,381,301 1,230,007 96.8

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

a Years prior to 2016-17 are closer to final collection rates as local authorities have had longer to collect late payments. The 2016-17 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 2017 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 £1.932 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 2017. For earlier years there has been a comparatively long time to collect any late payments, whereas for more recent years (particularly 2016-17), there has been less time available. This is the main reason why the 'percentage received at 31 March 2017' 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 up to 2015-16 showing percentages received of between 96.4% and 97.2% (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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