Council Tax dwellings and tax base figures for 2019 released
Scotland’s Council Tax base increased to 2.015 million Band D equivalents in September 2019, according to new council tax base statistics for 2019 on council tax dwellings in local authorities.
This figure, calculated after taking account of Council Tax Reduction (CTR), is 1.4% higher than in 2018 and 2.5% higher than in 2017.
All three years are calculated using the new multipliers in Bands E to H which took effect from April 2017.
There were 2.505 million chargeable dwellings in Scotland in 2019, of which 72.7% are in Bands A to D and 27.3% in Bands E to H.
Since 2017, the headline figures for Band D equivalents are now calculated after taking account of CTR, which replaced Council Tax Benefit in April 2013.
The CTR scheme reduces the Council Tax liability of lower-income households in Scotland and results in a corresponding level of Council Tax income foregone by local authorities for which they are compensated through general revenue grant funding.