Council Tax Reduction: Caseload and Expenditure, Scotland, 2013-14

This publication provides statistics on the Council Tax Reduction scheme, which reduces the Council Tax liability of vulnerable people in Scotland. The statistics are based on data extracts and statistical returns from local authorities, and cover the time period from April 2013 to March 2014. They are available for each month and the most recent statistics are for March 2014.


2. Analysis of Council Tax Reduction statistics

2.1 Introduction

On 1st April 2013, the Scottish Government introduced the Council Tax Reduction (CTR) scheme to provide vulnerable people with a reduction in their Council Tax liability, based on status and means. It replaces Council Tax Benefit (CTB), which was implemented by the Department for Work and Pensions (DWP), and was abolished under the provisions of the UK Welfare Reform Act 2012.

Entitlement to CTR after 1st April 2013 replicates, as far as possible, previous entitlement to CTB. It therefore reflects a variety of circumstances which include unemployment, low pay and inability to work because of disability or caring commitments. On a like-with-like basis, vulnerable people have the same net liability for Council Tax as if CTB were still in place, provided that their circumstances remain the same.

2.2 Caseload

Table 1 shows the number of CTR recipients each month between April 2013 and March 2014. Over this period, Scotland's total CTR caseload decreased by 9,140 (-1.7 per cent) from 552,380 in April 2013 to 543,240 in March 2014, with 29 of the 32 local authorities seeing decreases in their caseload. The largest decreases numerically were in North Lanarkshire (-1,410, -3.3 per cent), Aberdeen City (-950, -6.3 per cent) and Glasgow City (-950, -0.9 per cent). However, three of Scotland's local authorities saw a small increase in CTR caseload over the period. They were Clackmannanshire (+100, +1.8 per cent), East Lothian (+50, +0.6 per cent) and East Renfrewshire (+50, +1.0 per cent).

The five local authorities with the highest caseload were Glasgow City (18 per cent of all recipients in Scotland), North Lanarkshire (8 per cent), Edinburgh City (7 per cent), Fife (6 per cent) and South Lanarkshire (6 per cent). Together, they accounted for almost half (46 per cent) of the caseload for Scotland.

The three islands authorities, Shetland Islands, Orkney Islands and Eilean Siar, had the smallest caseload, with 1,170, 1,310 and 2,750 respectively in March 2014.

Table 1: Council Tax Reduction recipients by Local Authority: April 2013 to March 2014 1, 2, 3

Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14 Mar-14 Change, Apr-Mar
Scotland 552,380 551,630 551,870 550,980 551,620 548,070 547,350 544,870 544,090 542,330 544,210 543,240 -1.7%
Aberdeen City 15,150 15,060 15,050 14,980 14,810 14,780 14,710 14,660 14,600 14,550 14,510 14,200 -6.3%
Aberdeenshire 12,320 12,250 12,280 12,180 12,230 12,160 11,980 12,030 12,090 11,960 12,040 12,020 -2.4%
Angus 9,790 9,670 9,480 9,470 9,650 9,580 9,530 9,470 9,440 9,420 9,490 9,530 -2.7%
Argyll & Bute 8,040 8,020 7,990 7,980 7,990 7,940 7,870 7,890 7,940 7,960 8,020 7,960 -1.0%
Clackmannanshire 5,680 5,660 5,690 5,710 5,770 5,800 5,870 5,710 5,710 5,750 5,740 5,780 1.8%
Dumfries & Galloway 14,750 14,800 14,810 14,830 14,790 14,710 14,590 14,560 14,520 14,470 14,530 14,570 -1.2%
Dundee City 20,200 20,150 20,330 20,250 20,330 20,170 19,980 19,860 19,830 19,710 19,900 19,880 -1.6%
East Ayrshire 16,180 16,200 16,250 16,070 16,260 15,970 15,930 15,890 15,910 15,910 15,750 15,660 -3.2%
East Dunbartonshire 6,280 6,250 6,210 6,260 6,300 6,230 6,240 6,200 6,230 6,150 6,170 6,170 -1.8%
East Lothian 8,020 8,090 8,100 8,070 8,080 8,050 8,100 8,090 8,120 8,120 8,080 8,060 0.6%
East Renfrewshire 5,210 5,210 5,230 5,220 5,250 5,210 5,240 5,280 5,270 5,260 5,280 5,260 1.0%
Edinburgh, City of 40,540 40,240 40,050 40,230 40,530 40,020 40,030 40,040 39,950 39,460 39,800 39,820 -1.8%
Eilean Siar 2,870 2,870 2,850 2,840 2,830 2,810 2,800 2,800 2,810 2,830 2,770 2,750 -4.2%
Falkirk 15,560 15,520 15,630 15,270 15,300 15,260 15,360 15,190 15,160 15,250 15,170 15,100 -2.9%
Fife 35,200 35,160 35,080 35,220 35,370 35,520 35,120 34,790 34,740 34,520 34,820 34,710 -1.4%
Glasgow City 100,900 100,930 101,190 101,270 100,860 100,530 100,200 99,870 99,800 99,470 99,860 99,960 -0.9%
Highland 19,090 19,070 19,080 19,030 19,000 18,790 18,770 18,740 18,860 18,840 18,930 19,020 -0.4%
Inverclyde 11,160 11,150 11,180 11,150 11,140 11,040 11,090 11,000 10,860 10,910 10,940 10,940 -2.1%
Midlothian 7,720 7,700 7,790 7,710 7,730 7,620 7,580 7,550 7,530 7,530 7,530 7,520 -2.6%
Moray 6,740 6,720 6,700 6,700 6,600 6,520 6,420 6,370 6,330 6,370 6,330 6,340 -6.0%
North Ayrshire 18,790 18,710 18,700 18,770 18,750 18,510 18,530 18,500 18,550 18,650 18,630 18,580 -1.1%
North Lanarkshire 42,960 43,120 43,280 42,720 42,710 42,400 42,750 42,390 41,900 41,650 41,890 41,560 -3.3%
Orkney Islands 1,350 1,360 1,350 1,320 1,320 1,300 1,290 1,310 1,330 1,300 1,330 1,310 -2.9%
Perth & Kinross 10,290 10,270 10,290 10,320 10,350 10,180 10,150 10,150 10,190 10,250 10,290 10,230 -0.6%
Renfrewshire 20,920 20,930 20,950 20,940 21,040 20,850 20,970 20,740 20,720 20,630 20,670 20,700 -1.0%
Scottish Borders 9,970 9,950 9,930 9,980 10,040 9,840 9,910 9,910 9,970 9,910 9,880 9,890 -0.8%
Shetland Islands 1,240 1,240 1,210 1,190 1,190 1,180 1,170 1,160 1,170 1,160 1,170 1,170 -5.3%
South Ayrshire 12,730 12,690 12,730 12,710 12,800 12,690 12,780 12,650 12,630 12,610 12,680 12,540 -1.5%
South Lanarkshire 34,760 34,720 34,630 34,700 34,890 35,010 34,970 34,710 34,650 34,510 34,550 34,590 -0.5%
Stirling 6,570 6,560 6,560 6,570 6,610 6,580 6,560 6,530 6,550 6,530 6,540 6,470 -1.4%
West Dunbartonshire 14,290 14,260 14,200 14,210 14,220 14,080 14,140 14,160 14,040 13,990 14,180 14,120 -1.2%
West Lothian 17,120 17,100 17,100 17,140 16,900 16,770 16,730 16,690 16,710 16,720 16,750 16,830 -1.7%

1. Recipients are as at monthly count date (see Background notes, section 3.1).
2. Figures are rounded to the nearest 10. Components may not sum to total due to rounding.
3. Figures for Apr to Sep may differ slightly from previously published figures due to revised data extracts received from some local authorities.

Figure 1 shows the CTR caseload in a treemap, which allows a visual comparison of the magnitude of the caseload for each local authority.

Figure 1: Treemap of CTR caseload by Local Authority: March 2014

Figure 1: Treemap of CTR caseload by Local Authority: March 2014

1 = Clackmannanshire
2 = East Dunbartonshire
3 = East Renfrewshire
4 = Eilean Siar
5 = Orkney Islands
6 = Shetland Islands

2.3 Expenditure

Table 2 shows the total provisional CTR expenditure for each local authority in Scotland in 2013-14. These figures are derived from the Council Tax and Community Charge Receipts Return (CTRR), via which each local authority reports to the Scottish Government on the total amounts of Council Tax billed and collected each year. The data are supplied by each local authority on an aggregate basis at the end of the financial year but before audit of annual accounts is undertaken, and are therefore provisional.

As with caseload, the same five local authorities accounted for almost half of Scotland's total CTR expenditure in 2013-14. Glasgow City had the highest CTR expenditure, at £71.79m, which accounted for 20 per cent of the total CTR expenditure in Scotland. The local authorities with the next highest CTR expenditure, in descending order, were Edinburgh City, North Lanarkshire, Fife and South Lanarkshire.

Table 2: Provisional Total Council Tax Reduction expenditure for 2013-14 by Local Authority 1

Expenditure (£ million) Expenditure (£ million)
Scotland 360.1
Aberdeen City 9.84 Highland 12.68
Aberdeenshire 7.62 Inverclyde 7.07
Angus 5.47 Midlothian 5.44
Argyll & Bute 5.78 Moray 3.92
Clackmannanshire 3.69 North Ayrshire 11.88
Dumfries & Galloway 8.94 North Lanarkshire 25.55
Dundee City 12.83 Orkney Islands 0.78
East Ayrshire 10.03 Perth & Kinross 6.87
East Dunbartonshire 4.75 Renfrewshire 13.76
East Lothian 5.57 Scottish Borders 5.83
East Renfrewshire 3.99 Shetland Islands 0.69
Edinburgh, City of 27.69 South Ayrshire 8.84
Eilean Siar 1.61 South Lanarkshire 21.77
Falkirk 8.72 Stirling 4.61
Fife 21.91 West Dunbartonshire 9.80
Glasgow City 71.79 West Lothian 10.37

1. Information supplied by local authorities to Scottish Government on the statistical return Council Tax and Community Charge Receipts (CTRR).

Table 3 shows the weekly expenditure estimates for each month from April 2013 to March 2014. This table shows that CTR expenditure has followed the same general pattern as caseload, with a decrease of £146,500 per week (2.1 per cent of the total) over the period. As for caseload, 29 of the 32 local authorities saw decreases in their expenditure between April 2013 and March 2014, with only Clackmannanshire, East Lothian and East Renfrewshire having small increases.

Caseload and expenditure are closely linked, with much of the change in expenditure being driven by changes in caseload. Other factors that can affect expenditure include Council Tax charges, age structure of the population and household income.

Table 3: Council Tax Reduction weekly expenditure estimate (£000's) by Local Authority: April 2013 to March 2014 1, 2, 3, 4

Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14 Mar-14 Change, Apr-Mar
Scotland 7,091.7 7,074.8 7,075.2 7,064.7 7,072.5 7,024.6 7,005.7 6,969.5 6,954.9 6,930.4 6,956.3 6,945.2 -2.1%
Aberdeen City 199.6 198.4 198.3 197.1 194.8 194.3 192.9 192.0 191.2 190.4 190.0 188.5 -5.6%
Aberdeenshire 154.2 152.8 153.0 151.9 152.5 151.6 149.1 149.6 150.1 148.6 149.3 148.9 -3.5%
Angus 109.9 108.3 106.3 106.2 108.4 107.3 106.4 105.7 105.3 105.2 105.9 106.4 -3.2%
Argyll & Bute 113.6 113.4 112.9 113.1 113.3 112.9 112.0 112.0 112.5 112.6 113.3 112.7 -0.8%
Clackmannanshire 70.0 69.8 70.1 70.6 71.2 71.4 72.2 70.1 70.1 70.5 70.4 70.8 1.0%
Dumfries & Galloway 177.7 178.0 178.0 178.4 178.1 177.0 175.7 175.1 174.3 172.4 172.3 172.4 -3.0%
Dundee City 253.3 252.2 254.4 253.7 254.7 252.8 250.1 248.1 247.5 246.2 248.7 248.6 -1.9%
East Ayrshire 199.4 198.8 199.2 197.3 199.3 195.6 195.0 194.4 194.5 194.5 193.0 191.9 -3.8%
East Dunbartonshire 94.2 93.7 93.0 93.6 94.3 93.0 92.9 92.4 92.7 91.7 92.1 92.0 -2.3%
East Lothian 106.5 107.4 107.6 107.0 107.4 106.9 107.4 107.3 107.5 107.8 107.3 106.9 0.3%
East Renfrewshire 75.4 75.3 75.8 75.7 76.1 75.7 76.1 76.8 76.6 76.4 76.5 76.2 1.0%
Edinburgh, City of 552.9 548.4 545.8 548.3 552.4 545.9 544.3 543.9 542.0 535.4 540.2 539.7 -2.4%
Eilean Siar 32.2 32.2 31.9 31.8 31.7 31.6 31.4 31.4 31.4 31.8 31.0 30.8 -4.2%
Falkirk 173.8 173.2 174.3 170.2 170.5 170.1 170.6 168.6 168.0 168.8 168.0 167.4 -3.6%
Fife 422.1 421.3 420.3 421.9 423.7 425.1 420.2 415.7 414.3 411.9 416.2 414.4 -1.8%
Glasgow City 1,405.6 1,405.0 1,407.6 1,407.7 1,401.0 1,394.4 1,388.0 1,381.8 1,379.9 1,374.9 1,380.4 1,381.8 -1.7%
Highland 251.8 251.0 250.7 250.0 249.4 246.1 245.6 245.6 246.7 246.7 248.1 249.0 -1.1%
Inverclyde 139.1 138.7 139.3 139.1 139.4 138.1 138.4 137.4 135.8 136.3 136.5 136.3 -2.0%
Midlothian 108.2 108.0 109.0 107.9 108.4 106.9 106.0 105.3 105.2 105.1 105.0 104.9 -3.1%
Moray 80.7 80.3 79.8 79.7 78.8 77.5 76.3 75.5 75.2 75.6 75.3 75.4 -6.6%
North Ayrshire 233.0 231.8 231.8 232.7 232.7 229.4 229.5 229.1 229.7 230.5 230.6 229.8 -1.3%
North Lanarkshire 506.1 508.0 509.4 503.3 503.9 501.1 503.6 499.5 494.2 492.1 495.0 491.8 -2.8%
Orkney Islands 15.4 15.6 15.3 15.0 15.0 14.8 14.8 15.0 15.2 15.0 15.2 15.0 -2.8%
Perth & Kinross 136.6 135.8 136.2 136.7 136.9 134.5 134.1 133.8 134.4 134.8 135.3 134.5 -1.5%
Renfrewshire 270.5 270.4 270.7 270.1 271.4 269.4 270.9 267.8 267.2 265.7 266.1 266.8 -1.4%
Scottish Borders 115.0 114.7 114.4 114.8 115.5 113.2 113.9 113.4 114.1 113.6 113.3 113.3 -1.4%
Shetland Islands 14.1 14.1 13.8 13.6 13.6 13.4 13.2 13.1 13.2 13.1 13.1 13.2 -6.2%
South Ayrshire 173.3 172.6 173.2 172.7 173.7 172.1 173.1 171.3 171.0 170.7 171.7 169.7 -2.1%
South Lanarkshire 420.3 419.4 418.3 419.5 421.8 423.2 422.7 419.4 418.1 416.1 416.8 417.3 -0.7%
Stirling 89.7 89.5 89.4 89.4 89.7 89.1 89.1 88.5 88.8 88.6 88.9 88.0 -1.9%
West Dunbartonshire 192.4 192.0 191.1 191.1 191.4 189.8 190.4 190.7 189.0 188.4 190.6 190.1 -1.2%
West Lothian 205.3 204.7 204.2 204.7 201.8 200.3 199.8 199.2 199.1 199.3 200.1 201.0 -2.1%

1. Recipients are as at monthly count date (see Background notes, section 3.1).
2. Figures are rounded to the nearest £100. Components may not sum to total due to rounding.
3. Weekly expenditure estimate was based on 'caseload multiplied by average weekly award' for each local authority and benefit type for the given month. See Background notes for further details.
4. Figures for Apr to Sep may differ slightly from previously published figures due to revised data extracts received from some local authorities.

2.4 'Passported' status

Table 4 shows that in March 2014 almost 70 per cent of CTR recipients were what was known under CTB as 'passported'[1].

Pension Credit (Guarantee Credit) was the most common type of benefit held by passported recipients, accounting for around 39 per cent of passported cases and 27 per cent of all CTR cases (both passported and non-passported). The next most common benefit type was Employment Support Allowance (income-based), which made up 21 per cent of all CTR cases. CTR recipients who were passported due to receiving Income Support or Jobseekers' Allowance (income-based) accounted for 10 and 11 per cent respectively of all CTR cases.

Glasgow City had the highest proportion of passported cases at 74 per cent, with the lowest proportions being in Midlothian, East Lothian and East Renfrewshire, at 63 per cent.

Just over 30 per cent of CTR cases were non-passported. Some non-passported CTR recipients were in employment, accounting for 9 per cent of all CTR cases in Scotland, and ranging from 6 per cent in Eilean Siar and Falkirk, to 13 per cent in East Renfrewshire and Edinburgh City.

From Table 5, it can be seen that the average weekly CTR award given to recipients varied both by local authority and by passported/non-passported status. The average award for all recipients was £12.79 per week in March 2014. Non- passported recipients who were in employment received the least, at £10.16, compared to those on Pension Credit (Guarantee Credit), who received £13.95 per week on average. Passported awards will generally be higher since, by virtue of their income, these recipients have their Council Tax liability reduced in full.

The local authority with the highest average weekly award was East Dunbartonshire with £14.93 per week, and the lowest was Falkirk with £11.09. These differences are likely to have been due to a number of factors which are known to vary across local authorities; for example differences in Council Tax charges, age structure of the population, and household composition and income.

Table 4: Council Tax Reduction recipients by 'passported' status: March 2014 1, 2

Non-Passported (Standard Claims) Passported
All CTR recipients Total Non-Passported of which, not in employment of which, in employment Total Passported Income Support JSA (Income-Based) ESA (Income- Based) Pension Cred (Guarantee)
Scotland 543,240 167,350 117,020 50,330 375,890 55,960 57,480 114,850 147,600
Aberdeen City 14,200 4,800 3,710 1,090 9,400 1,410 1,180 3,010 3,800
Aberdeenshire 12,020 4,370 3,360 1,010 7,650 1,090 680 2,020 3,860
Angus 9,530 3,090 2,350 750 6,440 850 850 1,820 2,920
Argyll & Bute 7,960 2,500 1,730 770 5,460 600 790 1,410 2,660
Clackmannanshire 5,780 1,770 1,210 560 4,010 650 800 1,240 1,310
Dumfries & Galloway 14,570 4,640 3,360 1,280 9,930 1,230 1,360 2,540 4,790
Dundee City 19,880 5,700 3,830 1,880 14,180 2,120 2,670 4,240 5,140
East Ayrshire 15,660 4,790 3,530 1,270 10,870 1,600 2,080 2,990 4,210
East Dunbartonshire 6,170 2,170 1,550 630 3,990 630 430 1,160 1,770
East Lothian 8,060 3,020 2,080 940 5,040 830 740 1,340 2,140
East Renfrewshire 5,260 1,950 1,250 690 3,310 460 360 980 1,520
Edinburgh, City of 39,820 13,730 8,420 5,310 26,090 4,150 4,680 8,670 8,580
Eilean Siar 2,750 830 660 170 1,920 130 230 320 1,240
Falkirk 15,100 4,330 3,350 980 10,770 1,530 1,990 3,100 4,160
Fife 34,710 10,750 7,640 3,110 23,960 3,990 4,460 7,060 8,450
Glasgow City 99,960 26,020 16,410 9,620 73,930 10,910 9,930 26,830 26,270
Highland 19,020 6,560 4,670 1,890 12,460 1,650 1,640 3,430 5,740
Inverclyde 10,940 3,090 2,360 730 7,840 1,200 940 2,540 3,170
Midlothian 7,520 2,820 1,990 830 4,700 920 750 1,340 1,690
Moray 6,340 2,140 1,580 560 4,210 550 510 1,050 2,090
North Ayrshire 18,580 5,030 3,700 1,330 13,550 1,980 2,730 3,770 5,060
North Lanarkshire 41,560 12,020 9,250 2,780 29,540 4,480 4,540 8,630 11,890
Orkney Islands 1,310 420 280 140 890 70 70 230 520
Perth & Kinross 10,230 3,630 2,610 1,010 6,610 920 780 1,680 3,220
Renfrewshire 20,700 6,970 4,910 2,060 13,740 2,180 2,340 4,140 5,080
Scottish Borders 9,890 3,590 2,490 1,100 6,300 810 990 1,590 2,910
Shetland Islands 1,170 350 260 80 830 100 70 230 430
South Ayrshire 12,540 4,240 2,870 1,370 8,300 1,190 1,390 2,320 3,410
South Lanarkshire 34,590 10,350 7,420 2,930 24,240 3,580 3,430 7,310 9,920
Stirling 6,470 1,980 1,380 590 4,500 590 640 1,400 1,870
West Dunbartonshire 14,120 3,960 2,900 1,050 10,170 1,720 1,790 2,900 3,760
West Lothian 16,830 5,750 3,930 1,810 11,090 1,850 1,640 3,560 4,040

1. Recipients are as at monthly count date (see Background notes, section 3.1).
2. Figures are rounded to the nearest 10. Components may not sum to total due to rounding.

Table 5: Council Tax Reduction recipients average weekly award by 'passported' status: March 2014 1, 2

Non-Passported (Standard Claims) Passported
All CTR recipients Total Non-Passported of which, not in employment of which, in employment Total Passported Income Support JSA (Income-Based) ESA (Income- Based) Pension Cred (Guarantee)
Scotland 12.79 10.60 10.80 10.16 13.75 13.95 13.18 13.70 13.95
Aberdeen City 13.29 11.43 11.39 11.56 14.22 14.56 13.59 13.99 14.48
Aberdeenshire 12.41 10.34 10.52 9.80 13.55 13.77 12.85 13.40 13.68
Angus 11.19 9.29 9.32 9.22 12.07 12.15 11.63 12.00 12.22
Argyll & Bute 14.17 11.85 11.96 11.60 15.21 15.86 14.73 15.09 15.28
Clackmannanshire 12.25 9.99 10.24 9.44 13.25 13.14 13.10 13.33 13.31
Dumfries & Galloway 11.84 9.85 9.94 9.62 12.76 12.96 12.19 12.44 13.03
Dundee City 12.51 10.17 10.22 10.09 13.44 13.87 12.92 13.39 13.58
East Ayrshire 12.25 10.04 10.28 9.39 13.23 13.12 12.75 13.18 13.53
East Dunbartonshire 14.93 12.64 12.99 11.81 16.15 15.57 15.09 15.57 16.99
East Lothian 13.26 11.01 11.41 10.15 14.60 14.81 14.58 14.49 14.60
East Renfrewshire 14.48 12.30 12.63 11.72 15.76 15.36 15.28 15.23 16.33
Edinburgh, City of 13.57 11.57 11.80 11.23 14.59 14.99 13.89 14.35 15.03
Eilean Siar 11.21 9.50 9.54 9.39 11.93 11.66 11.43 11.78 12.09
Falkirk 11.09 9.01 9.25 8.19 11.92 12.08 11.50 11.98 12.02
Fife 11.94 9.95 10.12 9.54 12.83 12.95 12.42 12.72 13.07
Glasgow City 13.83 11.39 11.81 10.69 14.68 14.88 14.04 14.60 14.92
Highland 13.11 10.95 11.22 10.32 14.22 14.22 13.77 13.95 14.51
Inverclyde 12.47 10.05 10.35 9.13 13.41 13.83 13.27 13.38 13.33
Midlothian 13.95 11.36 11.76 10.41 15.49 15.63 15.07 15.74 15.41
Moray 11.89 9.86 9.97 9.56 12.91 13.04 12.58 13.01 12.91
North Ayrshire 12.39 10.11 10.32 9.56 13.21 13.20 12.73 13.16 13.51
North Lanarkshire 11.84 9.65 9.89 8.90 12.72 12.82 12.27 12.70 12.87
Orkney Islands 11.47 9.75 10.10 9.10 12.27 13.10 12.46 12.34 12.11
Perth & Kinross 13.17 11.10 11.23 10.78 14.27 14.43 13.77 13.83 14.57
Renfrewshire 12.90 10.93 11.26 10.18 13.88 14.16 13.18 13.70 14.22
Scottish Borders 11.47 9.62 9.43 10.05 12.50 12.69 12.09 12.32 12.68
Shetland Islands 11.29 9.10 9.31 8.44 12.20 13.33 11.74 12.27 11.97
South Ayrshire 13.54 11.48 11.69 11.05 14.58 14.75 13.96 14.39 14.89
South Lanarkshire 12.07 9.81 10.10 9.08 13.03 13.11 12.30 12.87 13.36
Stirling 13.59 11.25 11.77 10.05 14.62 14.56 14.14 14.28 15.05
West Dunbartonshire 13.48 10.89 11.17 10.14 14.46 15.04 14.01 14.57 14.31
West Lothian 11.94 9.75 10.02 9.16 13.07 13.16 12.71 13.12 13.14

1. Recipients are as at monthly count date (see Background notes, section 3.1).
2. Average awards are shown as pounds per week and rounded to the nearest penny.

2.5 Age, gender and family type

Table 6 shows that around 208,330 (38 per cent) CTR recipients were aged 65 or over in March 2014. The majority of CTR recipients (64 per cent) were single with no child dependant. This group were awarded an average of £12.08 per week in CTR (Table 7) which was lower than any other family type.

Lone parents (i.e. single with child dependants) made up 17 per cent of CTR recipients in March and they received an average weekly award of £12.39. A fifth of CTR recipients were in couples. Couples with child dependants had an average weekly award of £16.07, which was higher than any other family type.

The 60-64 age band had the highest average weekly award at £13.46 and the under 25 age category had the lowest average weekly award, at £11.91.

Table 6: Council Tax Reduction recipients by Age Group and Family Type: March 2014 1, 2

Age Group Total Single, no child dependant Single with child dependant(s) Couple,
no child
dependant
Couple
with child
dependant
Total Male Female Total Male Female
All Ages 543,240 346,320 148,860 195,730 89,820 5,310 84,070 73,030 32,840
Under 25 25,550 10,390 5,660 4,690 12,570 140 12,360 950 1,650
25 - 34 67,060 23,340 16,030 7,230 32,610 970 31,490 1,930 9,180
35 - 44 74,740 33,920 22,810 10,980 27,860 1,920 25,790 2,030 10,930
45 - 49 43,670 27,210 15,280 11,790 9,460 980 8,450 2,260 4,740
50 - 54 41,910 30,310 15,550 14,640 4,410 640 3,760 4,040 3,160
55 - 59 38,830 29,670 14,240 15,280 1,670 360 1,310 5,880 1,610
60 - 64 41,890 31,250 14,540 16,530 630 160 470 9,180 830
65 + 208,330 160,220 44,750 114,600 600 150 450 46,780 730

1. Age groups are based on the age on the monthly count date (see Background notes, section 3.1) of either:
(a) the recipient if they are single, or
(b) the elder of the recipient or partner if claiming as a couple.

2. Components may not sum to total due to (i) rounding (ii) exclusion of claimants with unknown age or gender.

Table 7: Council Tax Reduction recipients average weekly award by Age Group and Family Type: March 2014 1, 2

Age Group Total Single, no child dependant Single with child dependant(s) Couple,
no child dependant
Couple
with child dependant(s)
Total Male Female Total Male Female
All Ages 12.79 12.08 11.76 12.33 12.39 12.94 12.35 15.21 16.07
Under 25 11.91 11.22 11.29 11.13 11.93 12.62 11.92 14.19 14.77
25 - 34 12.31 11.69 11.70 11.65 11.88 12.29 11.86 14.65 15.02
35 - 44 13.02 12.17 11.99 12.54 12.66 12.76 12.65 15.25 16.14
45 - 49 13.28 12.52 12.15 13.00 13.14 13.16 13.14 15.87 16.68
50 - 54 13.31 12.59 12.15 13.05 13.21 13.34 13.19 16.04 16.94
55 - 59 13.33 12.54 12.14 12.91 13.57 13.35 13.62 16.16 17.41
60 - 64 13.46 12.40 12.31 12.47 13.90 14.25 13.78 16.66 18.14
65 + 12.53 11.86 11.14 12.14 14.16 14.12 14.18 14.74 18.03

1. Age groups are based on the age on the monthly count date (see Background notes, section 3.1) of either:
(a) the recipient if they are single, or
(b) the elder age of the recipient or partner if claiming as a couple.

2. Average awards are shown as pounds per week and rounded to the nearest penny.

Figure 2 and Figure 3 give a broad indication of the breakdown of CTR recipients by age group and family type respectively.

Figure 2: Council Tax Reduction recipients by Age Group: March 2014 1

Figure 2: Council Tax Reduction recipients by Age Group: March 2014

1. Age groups are based on the age on the monthly count date (see Background notes, section 3.1) of either:
(a) the recipient if they are single, or
(b) the elder of the recipient or partner if claiming as a couple

Figure 3: Council Tax Reduction recipients by Family Type: March 2014 1

Figure 3: Council Tax Reduction recipients by Family Type: March 2014

1. Recipients are as at monthly count date (see Background notes, section 3.1).

2.6 Council Tax band and deprivation

Table 8 demonstrates that CTR recipients are heavily skewed towards the lower Council Tax bands, with almost three-quarters of all recipients in March 2014 being in Band A or B properties, and only 4 per cent in Band E or above. There is a large amount of variation between local authorities, which is mostly due to the underlying Council Tax banding pattern. For example, East Ayrshire and Inverclyde have 70 per cent of CTR recipients in Band A properties, and their original Council Tax valuations placed almost half of their properties in Band A.

Table 8: Council Tax Reduction recipients by Local Authority and Council Tax band: March 2014 1, 2, 3

All CTR
recipients
Band A Band B Band C Band D Band E
and above
Number of
chargeable dwellings
CTR recip. as
a % of dwellings
Scotland 543,240 222,490 173,840 83,630 34,740 23,820 2,410,331 22.5%
Aberdeen City 14,200 4,990 5,830 2,020 660 460 104,629 13.6%
Aberdeenshire 12,020 5,850 2,510 1,480 1,060 880 109,999 10.9%
Angus 9,530 5,370 2,350 850 500 280 53,148 17.9%
Argyll & Bute 7,960 2,410 2,630 1,680 620 570 45,194 17.6%
Clackmannanshire 5,780 2,810 2,210 320 230 200 23,133 25.0%
Dumfries & Galloway 14,570 4,920 5,850 1,940 940 780 71,358 20.4%
Dundee City 19,880 12,010 4,590 2,010 720 400 66,369 30.0%
East Ayrshire 15,660 11,050 2,610 900 610 450 55,757 28.1%
East Dunbartonshire 6,170 480 1,400 2,280 950 980 43,990 14.0%
East Lothian 8,060 460 3,110 3,350 640 420 44,471 18.1%
East Renfrewshire 5,260 640 1,980 1,050 730 850 36,749 14.3%
Edinburgh, City of 39,820 9,610 13,260 8,820 4,350 3,100 219,080 18.2%
Eilean Siar 2,750 1,330 820 410 110 50 13,824 19.9%
Falkirk 15,100 8,640 4,550 890 540 380 70,446 21.4%
Fife 34,710 17,050 11,710 3,270 1,530 1,090 165,791 20.9%
Glasgow City 99,960 34,660 32,720 20,600 7,910 3,490 273,948 36.5%
Highland 19,020 6,670 5,560 3,810 1,550 1,150 110,457 17.2%
Inverclyde 10,940 7,650 1,850 750 330 240 37,038 29.5%
Midlothian 7,520 360 4,050 2,310 450 290 36,475 20.6%
Moray 6,340 3,310 1,710 720 370 190 41,001 15.5%
North Ayrshire 18,580 9,970 5,970 1,180 610 580 65,277 28.5%
North Lanarkshire 41,560 23,010 11,220 4,250 1,500 1,250 147,540 28.2%
Orkney Islands 1,310 490 430 260 100 20 10,199 12.8%
Perth & Kinross 10,230 3,160 3,470 1,780 910 740 67,854 15.1%
Renfrewshire 20,700 6,320 9,250 3,110 1,070 750 80,578 25.7%
Scottish Borders 9,890 5,600 2,350 950 450 450 55,083 18.0%
Shetland Islands 1,170 480 270 340 70 20 10,507 11.1%
South Ayrshire 12,540 3,710 4,510 2,350 1,050 830 52,900 23.7%
South Lanarkshire 34,590 15,780 9,590 5,400 2,210 1,590 141,884 24.4%
Stirling 6,470 2,340 2,250 780 550 540 37,845 17.1%
West Dunbartonshire 14,120 4,080 6,610 2,130 750 340 43,249 32.6%
West Lothian 16,830 7,310 6,670 1,660 680 480 74,558 22.6%

1. Recipients are as at monthly count date (see Background notes, section 3.1).
2. Components may not sum to total due to (i) rounding (ii) exclusion of claimants with unknown Council Tax band.
3. Figures for chargeable dwellings are as reported by local authorities on statistical return CTAXBASE 2013.

Across Scotland, the number of CTR recipients is equivalent to 22.5 per cent of the total number of chargeable dwellings. In other words, an estimated 22.5 per cent of Council Tax bills feature some sort of reduction in liability under the CTR scheme. Glasgow City has the highest such proportion, at 36.5 per cent, whereas Aberdeenshire and Shetland Islands are the lowest, at around 11 per cent.

According to provisional expenditure figures for 2013-14 provided to the Scottish Government by each local authority, CTR expenditure of approximately £360 million accounted for 15 per cent of total Council Tax billing (approximately £2.4 billion) across Scotland. This is much lower than the 22.5 per cent of bills which feature CTR due to two main factors. Firstly, not all CTR awards are for the full amount of the Council Tax liability i.e. some non-passported recipients will, due to their level of income, only receive CTR covering a proportion of their liability. Secondly, as noted previously, the distribution of CTR recipients is heavily skewed towards the lower Council Tax bands (Table 8) where annual liability is relatively low and, hence, CTR awards are lower, in turn.

Table 9 and Figure 4 give an illustration of the pattern of CTR awards according to the Scottish Index of Multiple Deprivation (SIMD). Under this approach, each property is placed within one of 6,500 datazones covering Scotland. Each datazone has a calculated 'deprivation score' and these scores are then used to rank the datazones. Decile 1 contains the 10 per cent most deprived datazones, Decile 2 the next most deprived, and so on.

CTR recipients were heavily concentrated in areas of highest deprivation, with over 55 per cent of recipients in March 2014 in the lowest 3 deciles i.e. the 30 per cent most deprived datazones. Around 9 per cent of CTR recipients were in the highest 3 deciles i.e. the 30 per cent least deprived datazones.

It should be noted that datazones have a population of around 750 on average, and that there may be variation in deprivation levels within datazones. Moreover, the overall SIMD score assesses deprivation across 7 'domains' - income, employment, health, education, housing, geographic access to services, and crime. The CTR scheme is of course principally concerned with income, as a basis for making awards.

Table 9: Council Tax Reduction recipients by Scottish Index of Multiple Deprivation: March 2014 1, 2

SIMD Decile Total Recipients % of Recipients
All Deciles 543,240 100%
Most deprived Decile 1 127,740 23.5%
Decile 2 95,450 17.6%
Decile 3 77,710 14.3%
Decile 4 65,640 12.1%
Decile 5 53,090 9.8%
Decile 6 41,180 7.6%
Decile 7 32,490 6.0%
Decile 8 24,130 4.4%
Decile 9 16,140 3.0%
Least deprived Decile 10 9,100 1.7%

1. Recipients are as at monthly count date (see Background notes, section 3.1).
2. Components may not sum to total due to (i) rounding (ii) exclusion of claimants with unknown SIMD.

Figure 4: Council Tax Reduction recipients by Scottish Index of Multiple Deprivation: March 2014 1

Figure 4: Council Tax Reduction recipients by Scottish Index of multiple Deprivation: March 2014

1. Recipients are as at monthly count date (see Background notes, section 3.1).

Contact

Email: Esther Laird

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