Data file for Council Tax Collection Rates
Data on Council Tax amounts billed and collected, up to the end of the most recent complete billing year
Any revisions and correction to this publication and previous editions of it are carried out in line with the [Scottish Government's corrections and revisions policy](https://www.gov.scot/publications/producing-official-statistics/pages/revisions-and-corrections).
All data are based on the actual amounts billed to, and received from, Council Tax payers, and are net of all discounts (e.g. 25% single person discount) and exemptions. Surcharges are also excluded. The figures exclude Council Tax Benefit/Reduction; are before any amounts written off for bad or doubtful debt; and reflect any correction to liabilities made after billing. The data are derived from the Scottish Government's Council Tax Receipts Return (CTRR), which collects data from local authorities on the total amounts of Council Tax billed and the total amounts collected for all years from 1993-94 to date. The CTRR data is collected after the end of the financial year, but before audit, and is therefore provisional. It has been approved by local authority directors of finance and follow accountancy standards where applicable. Final audited figures will be published by the Scottish Government later in the year. More information on [Local Government Finance statistics](http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance).
The United Kingdom Statistics Authority has designated these statistics as National Statistics, in accordance with the Statistics and Registration Service Act 2007 and signifying compliance with the Code of Practice for Official Statistics. Designation can be interpreted to mean that the statistics: meet identified user needs; are produced, managed and disseminated to high standards; and are explained well.
Further information on Sources, Uses and Quality of Local Government Finance National Statistics can be found on the [Local Government Finance Statistics pages](https://www2.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/Methodology) of the Scottish Government website.
This dataset on Council Tax collection rates does not contain any directly identifiable personal information.
As part of the quality assurance procedure, the Scottish Government carries out validation checks on the incoming data to identify possible errors. Potential problems are identified in a number of ways, including comparing the data received to: other known sources; data from previous years; and data from other local authorities. Where appropriate, views are also sought from policy colleagues - for example where a change in the data may be attributable to a policy change. To ensure the data are of a high quality, the Scottish Government then works with the relevant local authorities to resolve any data issues identified.
Economic Activity, Benefits and Tax Credits