council-tax-collection-rates.csv
type: Distribution
table schema: Schema
  column: Column
    datatype: text
    name: GeographyCode
  column: Column
    datatype: text
    name: Units
  column: Column
    datatype: text
    name: Council Tax Collection
  column: Column
    datatype: float
    name: Value
  column: Column
    datatype: text
    name: DateCode
  column: Column
    datatype: text
    name: GeographyType
  column: Column
    datatype: text
    name: Measurement
  column: Column
    datatype: text
    name: GeographyName
access URL: https://admin.data.gov.scot/resource/3af1ca6f-089a-49f1-867c-1b749ccd601b/download
description: Data file for Council Tax Collection Rates
format: CSV
issued: 2026-08-13T12:25:29.731697
modified: 2026-08-13T12:25:29.725455
comment: Data on Council Tax amounts billed and collected, up to the end of the most recent complete billing year
dictionary: Column
  column: GeographyType
  type: text
dictionary: Column
  column: Value
  type: float
dictionary: Column
  column: Units
  type: text
dictionary: Column
  column: GeographyName
  type: text
dictionary: Column
  column: DateCode
  type: text
dictionary: Column
  column: Council Tax Collection
  type: text
dictionary: Column
  column: Measurement
  type: text
dictionary: Column
  column: GeographyCode
  type: text

Scottish Government
type: Agent

Council Tax Collection Rates
type: Dataset
version notes: 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).
contact point: Organization
contact point: Kind
theme: Economic Activity, Benefits and Tax Credits
description: 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).
issued: 2026-08-13T12:24:13.955185
modified: 2026-08-13T12:25:29.713056
accuracy: 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.
comment: Data on Council Tax amounts billed and collected, up to the end of the most recent complete billing year
completeness: 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.
confidentiality: This dataset on Council Tax collection rates does not contain any directly identifiable personal information.
consistency: 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.
geographical coverage: S12
geographical coverage: S92
license id: uk-ogl
next update: 2023-06-01
quality management: 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.
reference period: PeriodOfTime
  end date: 2022
  start date: 1999
timeliness: This dataset is updated annually
uniqueness: Not assessed
update frequency: annual
validity: 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.
will be updated: true

Economic Activity, Benefits and Tax Credits
type: Concept