This item was published during the term of a previous administration that ended in April 2007
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Council Tax Collection Statistics 2005
17/06/2005
Statistics on the collection of Council Tax (CT) for
2004-05 and previous years were published today by the
Scottish Executive.
The key points are:
- In 2004-05, for Scotland as a
whole, the total amount of Council Tax billed
(excluding Council Tax Benefit) was £1.671 billion. Of
this total, £1.549 billion was collected by 31 March
2005.
- This represents a provisional
Scotland total in-year CT collection rate for 2004-05
of 92.7 per cent, a 1.0 percentage point increase from
the previous year (see table 2).
- Overall, since 1993-94, the total
amount of Council Tax billed in Scotland was £14.868
billion, of which £14.107 billion, or 94.9 per cent,
was collected by 31 March 2005.
- Provisional in-year CT collection
rates for 2004-05 range from a low of 85.6 per cent in
Glasgow, to a high of 97.3 per cent in Orkney.
- These provisional figures suggest
that 29 out of 32 councils have improved their in-year
CT collection rate in 2004-05. Only Orkney (-0.5
percentage points), South Ayrshire (-0.2 percentage
points) and Stirling (no change) have not improved upon
the 2003-04 figures published by Audit Scotland. The
in-year Council Tax collection rate is a Statutory
Performance Indicator. The figures for 2004-05 in this
Statistics Publication Notice are provisional,
pre-audit estimates. Audited figures will be published
by Audit Scotland in due course.
DATA SOURCES
The Scottish Executive's Council Tax, Non-Domestic Rates
and Community Charge Receipts Return (CTRR) collects data
from Local Authorities on the total amounts of Council Tax
billed and the total amounts collected for all years from
1993-94 to date, and is the source of all the data in
Tables 1 to 5, with the exception of the in-year collection
rates in Table 2 for 1998-99 to 2003-04. The CTRR data is
collected after the end of the financial year, but before
audit and is therefore provisional.
The in-year collection rates in Table 2 for 1998-99 to
2003-04 are the published Statutory Performance Indicators
produced by Audit Scotland. The 2004-05 in-year collection
rates should be treated as provisional figures, with final
audited figures for 2004-05 to be published by Audit
Scotland.
All data are based on the actual amounts received from
taxpayers, and are net of all discounts (e.g. 25 PER CENT
single person discount) and exemptions. Surcharges are also
excluded where possible, although some councils cannot do
this (see footnotes in Tables for details.)
The figures exclude Council Tax Benefit, are before any
amounts written off for bad or doubtful debt, and reflect
any correction to liabilities made after billing.
Figures from 1993-94 to 1995-96 include the amounts
billed and collected for Council Water Charges.
ENQUIRIES
Public enquiries about the information contained in this
Statistical Publication Notice should be addressed to:
Statistical Support for Local Government Branch
Scottish Executive
Analytical Services Division
Area 2-J South
Victoria Quay
Edinburgh
EH6 6QQ
Telephone: 0131 244 7033
E-mail:
lgfstats@scotland.gsi.gov.uk