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SCOTTISH EXECUTIVE

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It Pays to Pay - improving council tax collection in Scotland

TABLE 2

Council Tax(1)(2) : Net Amount Billed, Amount Collected and Percentage Collected in the Year in which it was Billed in respect of Financial Years 1996-97,1997-98,1998-99.

£000s

Authority

1996-97

1997-98

1998-99

Net Amount Billed

Amount Collected

Percentage Collected

Net Amount Billed

Amount Collected

Percentage Collected

Net Amount Billed

Amount Collected

Percentage Collected

 

Scotland

1,023,081

887,325

86.7%

1,132,495

987,970

87.2%

1,209,048

1,054,703

87.2%

 

Aberdeen City

47,008

42,194

89.8%

52,374

47,430

90.6%

58,835

53,009

90.1%

Aberdeenshire

44,058

41,591

94.4%

49,255

46,128

93.7%

54,353

51,201

94.2%

Angus

20,975

19,293

92.0%

21,984

20,505

93.3%

23,519

21,972

93.4%

Argyll & Bute

20,658

18,107

87.7%

24,572

21,883

89.1%

27,109

23,929

88.3%

Clackmannanshire

8,868

7,961

89.8%

9,805

8,092

82.5%

10,806

9,415

87.1%

Dumfries & Galloway(3)

26,640

24,240

91.0%

32,440

29,450

90.8%

33,897

29,869

88.1%

Dundee City

28,576

24,378

85.3%

32,331

27,635

85.5%

34,331

29,985

87.3%

East Ayrshire

20,390

16,841

82.6%

22,457

18,635

83.0%

24,296

19,402

79.9%

East Dunbartonshire

26,355

23,993

91.0%

31,076

28,546

91.9%

32,680

29,226

89.4%

East Lothian

19,686

17,527

89.0%

21,649

18,546

85.7%

22,986

20,060

87.3%

East Renfrewshire

20,306

19,043

93.8%

22,951

21,351

93.0%

25,003

22,768

91.1%

Edinburgh, City of

126,968

111,236

87.6%

132,178

115,180

87.1%

138,367

121,500

87.8%

Eilean Siar

3,725

3,283

88.1%

4,086

3,655

89.5%

4,578

4,098

89.5%

Falkirk

24,012

21,501

89.5%

26,115

23,505

90.0%

27,764

25,162

90.6%

Fife

66,849

60,512

90.5%

73,067

66,809

91.4%

77,152

70,817

91.8%

Glasgow City

107,186

78,946

73.7%

124,495

93,310

75.0%

134,075

103,643

77.3%

Highland

42,456

36,052

84.9%

47,333

42,197

89.1%

52,544

47,367

90.1%

Inverclyde

15,855

13,439

84.8%

17,513

14,524

82.9%

18,693

15,036

80.4%

Midlothian

16,618

14,779

88.9%

19,989

17,538

87.7%

21,080

18,680

88.6%

Moray

15,214

14,084

92.6%

16,248

15,012

92.4%

17,684

16,099

91.0%

North Ayrshire

23,392

20,535

87.8%

25,839

22,289

86.3%

27,529

23,872

86.7%

North Lanarkshire

54,431

45,302

83.2%

56,525

48,525

85.8%

59,922

49,469

82.6%

Orkney Islands

2,831

2,707

95.6%

3,072

2,945

95.9%

3,590

3,448

96.0%

Perth & Kinross

31,986

29,691

92.8%

34,030

31,434

92.4%

34,794

32,521

93.5%

Renfrewshire

36,963

30,950

83.7%

39,480

33,478

84.8%

39,245

34,174

87.1%

Scottish Borders

18,935

17,998

95.1%

21,304

20,159

94.6%

22,645

21,552

95.2%

Shetland Islands

2,816

2,625

93.2%

3,156

2,974

94.2%

3,658

3,457

94.5%

South Ayrshire

26,570

23,707

89.2%

28,148

25,366

90.1%

29,308

25,892

88.3%

South Lanarkshire

57,735

49,137

85.1%

62,734

55,884

89.1%

68,824

59,784

86.9%

Stirling

18,382

17,005

92.5%

21,470

19,338

90.1%

22,066

20,256

91.8%

West Dunbartonshire

19,899

15,226

76.5%

23,153

18,345

79.2%

23,776

18,421

77.5%

West Lothian

26,738

23,442

87.7%

31,666

27,302

86.2%

33,939

28,619

84.3%

Source: As reported by Councils in statistical return Community Charge, Council Tax and Non-Domestic Rates Receipts (CTRR) for relevant year. Net amount billed and amount collected as reported to the end of the relevant financial year.

(1) Amounts uncollected are before any provision for bad or doubtful debts, or amounts written off. Authorities are asked to exclude surcharges from amounts billed, collected and uncollected but not all authorities are able to do this.

(2) A number of Councils have supplied estimated figures.

(3) Net amount billed and amount collected for 1998-99 for Dumfries and Galloway as in letter to Scottish Executive dated 14 December 1999.

 

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