Scottish Economic Statistics 2003

Table 6.3: Council Tax by Local Authority, 2002

	Number of dwellings in each council tax band on the valuation list1 (as at September 2002)									Number of band D equivalent subjects for council tax purposes²	Council tax Band D 2002/03 ()²	Percentage of Council Tax Collected in 2001-02 as at 31 March 2002 ^4,5,6,7
	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H	Total		Council tax Band D 2002/03 ()²
Scotland	586,274	581,366	364,875	281,318	282,355	140,567	93,109	10,682	2,340,546	1,888,145	971	90.5
Aberdeen City	21,796	27,860	17,337	11,463	12,665	7,331	6,531	692	105,675	84,526	981	89.7
Aberdeenshire	20,915	15,516	13,037	14,962	16,861	10,196	6,478	415	98,380	89,577	919	93.8
Angus	15,494	12,203	6,429	7,195	6,081	2,046	1,013	146	50,607	39,626	881	94.5
Argyll & Bute	8,084	9,484	9,374	5,468	6,578	3,402	2,256	211	44,857	37,247	1,009	92.5
Clackmannanshire	6,543	7,035	1,749	2,136	2,436	1,016	580	39	21,534	16,806	978	89.7
Dumfries & Galloway	11,466	22,480	10,533	8,792	8,926	3,797	1,824	149	67,967	55,565	899	..
Dundee City	32,997	16,438	7,285	7,477	5,395	1,701	767	49	72,109	47,574	1,079	85.0
East Ayrshire	27,235	9,408	4,084	5,097	4,906	2,131	414	37	53,312	39,444	967	86.4
East Dunbartonshire	1,302	3,804	7,953	6,981	10,675	6,200	5,528	463	42,906	45,972	915	92.9
East Lothian	1,174	9,158	13,530	4,820	4,891	3,282	2,787	463	40,105	36,758	955	94.2
East Renfrewshire	1,431	5,207	3,844	5,914	7,951	5,772	5,568	659	36,346	39,186	910	93.9
Edinburgh, City of	25,226	45,320	40,296	31,842	33,607	20,847	17,976	3,171	218,285	191,568	1,001	90.6
Eilean Siar	4,949	3,655	2,641	1,389	730	119	33	6	13,522	9,045	815	89.0
Falkirk	22,710	18,673	5,697	7,205	6,964	2,961	1,178	45	65,433	50,800	863	93.5
Fife	42,339	47,746	19,479	16,529	18,836	8,811	4,585	386	158,711	125,654	935	90.9
Glasgow City	83,192	74,448	59,961	34,964	22,807	8,318	4,843	624	289,157	205,519	1,141	81.5
Highland	20,172	22,546	19,908	15,066	14,402	6,137	2,867	302	101,400	82,058	939	92.2
Inverclyde	23,124	4,763	2,719	2,694	3,096	1,557	1,173	164	39,290	28,146	1,062	87.0
Midlothian	1,004	11,790	9,677	3,815	3,874	1,850	1,191	149	33,350	28,961	1,036	92.9
Moray	12,009	9,961	5,652	5,246	4,314	1,363	471	107	39,123	29,989	865	92.7
North Ayrshire	21,900	18,265	5,931	5,790	7,528	2,401	950	44	62,809	47,570	927	88.6
North Lanarkshire	54,973	36,322	16,300	12,835	11,982	4,288	1,576	67	138,343	104,971	939	90.6
Orkney Islands	3,064	2,635	1,841	1,351	819	160	16	2	9,888	6,929	824	97.3
Perth & Kinross	9,229	14,687	10,321	8,735	10,152	5,602	4,009	535	63,270	55,896	936	94.1
Renfrewshire	16,522	25,791	11,949	9,067	9,323	5,039	2,888	202	80,781	65,414	941	93.0
Scottish Borders	16,503	12,503	6,089	5,023	5,207	3,433	2,697	348	51,803	41,712	864	96.1
Shetland Islands	3,226	1,781	2,460	1,439	912	159	35	2	10,014	7,415	810	96.5
South Ayrshire	7,431	12,418	8,078	7,540	8,772	4,209	2,572	217	51,237	45,494	918	93.7
South Lanarkshire	37,834	29,573	22,306	16,331	14,885	7,198	4,045	292	132,464	107,425	947	93.2
Stirling	6,621	8,302	3,888	3,728	5,587	4,426	4,071	544	37,167	34,342	1,011	95.0
West Dunbartonshire	8,358	17,742	7,187	4,206	4,305	1,271	440	26	43,535	33,090	1,050	82.6
West Lothian	17,451	23,852	7,340	6,218	6,888	3,544	1,747	126	67,166	53,867	951	91.1

Source: As reported to Scottish Executive by Local Authorities
1. Number of dwellings on the valuation list. This is before exemptions, disabled relief and any discounts
2. This is the number of dwellings in each area expressed as a 'Band D equivalent'. This takes into account dwellings exempt from council tax, disabled relief and discounts. The ratio to Band D for the other bands is A 6/9; B 7/9; C 8/9; E 11/9; F 13/9; G 15/9 and H 18/9. For example, a Band A dwelling with no discounts etc contributes '2/3' to the Band D equivalent figure, while a band H dwelling contributes '2'. A band D dwelling with a single person discount contributes 0.75 (the single person discount is 75 per cent).
3. Prior to any discounts. The Council Tax levels for other bands (prior to any discounts) can be calculated from the Band D level (see footnote above)
4. All figures are net of discounts (eg single persons discount), exemptions and surcharges (although not all councils can exclude surcharges - see footnote below). The figures are before any amounts written off for bad or doubtful debt. They reflect any correction to liabilities following billing.
5. Excludes council tax benefit.
6. Dumfries and Galloway is excluded as no return has been received from this council for this period.
7. Councils are asked to exclude surcharges, although this is not always possible. They are included for East Renfrewshire, Fife, Highland, North Ayrshire, Orkney, Scottish Borders, South Ayrshire and West Lothian.

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