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Council Tax Reduction in Scotland, October to December 2017

Council Tax Reduction in Scotland, October to December 2017

Wednesday, March 7, 2018

ISBN: 9781788516280

Quarterly report giving the number of claimants and income foregone from Council Tax Reduction data

Executive Summary

This publication provides statistics on the Council Tax Reduction (CTR) scheme, which reduces the Council Tax liability of low income households in Scotland. A CTR ‘recipient’ can be a single person or a couple, with or without children, since Council Tax is charged on a per-dwelling basis, rather than to individuals.

 

The statistics are based on data extracts from local authorities, and cover the time period October to December 2017.

 

Key Points

  •  There were 483,980 Council Tax Reduction recipients in Scotland in December

2017.

  • The total weekly income foregone by local authorities on Council Tax Reduction in

December 2017 was £6.4 million.

  • The total number of Council Tax Reduction recipients in Scotland was 12.4 per cent

(68,400 recipients) lower in December 2017 than it was at the beginning of the

scheme in April 2013. In general, this fall has been gradual, punctuated by small

rises each January to March. Between April and September 2017, increases and

reforms to Council Tax and Council Tax Reduction exerted an upward pressure on

recipient numbers, however the overall downward trend has resumed since

September.