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