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Council Tax Collection Statistics 2013-14

Council Tax Collection Statistics 2013-14

Tuesday, June 17, 2014

ISBN: 9781784126032

Councils provide information to the Scottish Government on Council Tax billing and collection through the Council Tax and Community Charge Receipts statistical return. These (provisional) results are published annually by the Scottish Government.

Executive Summary

Key findings (summary statistics):

Between 1993-94 and 2013-14, the total amount of Council Tax billed in Scotland was £32.314 billion, of which £31.192 billion, or 96.5%, was collected by 31 March 2014.

In 2013-14, the total amount of Council Tax billed in Scotland (excluding Council Tax Reduction) was £2.040 billion. Of this total, £1.942 billion was collected by 31 March 2014.

The provisional in-year Council Tax collection rate in Scotland for 2013-14 was 95.2%, the same as the audited figure from the previous year. However, the underlying trend is upwards with in-year collection rates having improved steadily from 87.2% in 1998-99, to 91.7% in 2003-04, and now 95.2% in 2013-14.

Provisional in-year collection rates for 2013-14 ranged from 92.7% (Dundee City) to 97.8% (East Renfrewshire) across the 32 local authorities.