Listen
Council Tax Collection Statistics 2007
27/06/2007
This statistical publication notice provides Council Tax (CT) collection figures by Scottish Local Authorities for the financial year 2006-07 and previous years.
The key points are:
- In 2006-07, for Scotland as a whole, the total amount of Council Tax billed (excluding Council Tax Benefit) was £1.867 billion. Of this total, £1.751 billion was collected by 31 March 2007.
- The provisional Scotland total in-year CT collection rate for 2006-07 was 93.8 per cent, a 0.5 percentage point increase from the previous year (see table 2).
- Since 1993-94, the overall total amount of Council Tax billed in Scotland was £18.487 billion, of which £17.661 billion, or 95.5 per cent was collected by 31 March 2007.
- Provisional in-year CT collection rates for 2006-07 range from a low of 86.0 per cent in Glasgow, to a high of 97.8 per cent in Orkney.
- These provisional figures suggest that 27 out of 32 councils have improved on their 2005-06 in-year CT collection rate figures published by Audit Scotland. There were five councils that did not improve. Of these, Dundee, East Lothian and South Ayrshire showed no change from 2005-06. The remaining two councils were Eilean Siar (-0.2 percentage points) and Glasgow (-0.1 percentage points).
The in-year Council Tax collection rate is a Statutory Performance Indicator. The figures for 2006-07 in this Statistical Publication Notice are provisional, pre-audit estimates. Audited figures for 2006-07 will be published by Audit Scotland in due course.
BACKGROUND NOTES
1. DATA SOURCES
1.1. 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 3, with the exception of the in-year collection rates in Table 2 for 1998-99 to 2005-06. The CTRR data is collected after the end of the financial year, but before audit, and is therefore provisional.
1.2 The in-year collection rates in Table 2 for 1998-99 to 2005-06 are the published Statutory Performance Indicators produced by Audit Scotland. The 2006-07 in-year collection rates should be treated as provisional figures, with final audited figures for 2006-07 to be published by Audit Scotland.
2. DATA DEFINITIONS
2.1 All data are based on the actual amounts received from taxpayers, and are net of all discounts (e.g. 25percent single persons discount) and exemptions. Surcharges are also excluded where possible, although some councils cannot do this for pre 1996-97 figures (see footnotes in tables for details.).
2.2 The figures exclude Council Tax Benefit, and are before any amounts written off for bad or doubtful debt, and reflect any correction to liabilities made after billing.
2.3 Figures from 1993-94 to 1995-96 include the amounts billed and collected for Water Charges.
This email was received from the INTERNET and scanned by the Government Secure Intranet Anti-Virus service supplied by Cable&Wireless in partnership with MessageLabs. (CCTM Certificate Number 2006/04/0007.) In case of problems, please call your organisation's IT Helpdesk.
Communications via the GSi may be automatically logged, monitored and/or recorded for legal purposes.