Graphical version

SCOTTISH EXECUTIVE

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It Pays to Pay - improving council tax collection in Scotland

ANNEX I

TABLE 1
Community Charge and Council Tax Debt(1) Inherited by Councils on 1 April 1996 and Amount of Debt Still Outstanding as at 30 June 1999.

£000s

Authority

Inherited Community Charge Debt As at 31 March 1996

Outstanding Community Charge Debt As at 30 June 1999

Inherited Council Tax Debt As at 31 March 1996

Outstanding Council Tax Debt As at 30 June 1999

 

Scotland

547,445

480,042

270,436

156,975

 

Aberdeen City

11,566

9,301

11,264

6,806

Aberdeenshire(2)

5,987

4,503

4,936

2,639

Angus

7,216

4,793

3,270

1,579

Argyll & Bute(3)

9,948

8,644

4,622

1,569

Clackmannanshire

2,564

2,362

1,564

822

Dumfries & Galloway(4)

4,383

3,518

5,146

2,635

Dundee City

18,934

15,241

8,454

4,944

East Ayrshire

13,630

10,773

5,449

2,652

East Dunbartonshire

7,034

6,071

4,447

2,832

East Lothian(5)

10,249

9,189

5,127

3,130

East Renfrewshire

4,400

3,829

2,884

1,194

Edinburgh, City of

76,999

71,030

33,423

22,341

Eilean Siar

1,314

1,031

1,431

504

Falkirk

5,744

5,148

3,774

1,418

Fife

24,193

20,156

13,612

7,505

Glasgow City

142,418

132,707

54,515

40,188

Highland

12,180

10,458

12,747

6,223

Inverclyde(6)

8,114

6,465

3,846

1,677

Midlothian

10,707

9,634

3,971

2,231

Moray

3,109

2,425

1,581

720

North Ayrshire

19,677

16,289

7,996

4,297

North Lanarkshire

35,609

30,037

14,892

7,042

Orkney Islands

162

70

328

114

Perth & Kinross

4,736

3,587

3,721

1,578

Renfrewshire(7)

20,424

17,623

11,835

6,138

Scottish Borders

3,313

2,620

2,095

1,105

Shetland Islands

66

60

567

179

South Ayrshire(5)

5,761

4,925

5,278

2,588

South Lanarkshire

37,863

34,000

17,475

10,080

Stirling

5,051

4,641

2,629

1,310

West Dunbartonshire

15,675

13,251

8,919

4,037

West Lothian

18,419

15,661

8,638

4,898

Source: As reported by Councils in statistical return Community Charge, Council Tax and Non-Domestic Rates Receipts (CTRR JUN 1999).

(1) Amounts uncollected are before any provision for bad or doubtful debts, or amounts written off. Up to 1995-96 the figures for amounts billed and collected include Community Water Charges and Council Water Charges. Authorities are asked to exclude surcharges from amounts billed, collected and uncollected but not all authorities are able to do this.

(2) Aberdeenshire has supplied estimates for community charge and council tax for all years.

(3) Argyll & Bute has supplied estimates for all community charge figures for all years

(4) Council tax figures for Dumfries and Galloway as in letter to Scottish Executive dated 14 December 1999. Community charge figures as at 30 November 1998.

(5) East Lothian and South Ayrshire have supplied estimates for community charge receipts for all years.

(6) Inverclyde has supplied estimated community charge receipts for all years and council tax billed and uncollected for 1993-94.

(7) Renfrewshire has supplied estimates for community charge billed and uncollected for all years.

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