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Council Tax Base up 1.5% in 2016
An Official Statistics Publication for Scotland.
Scotland’s Council Tax Base increased by 27,000, or 1.5%, in the year to 5 September 2016. The total number of Band D Equivalents in Scotland in 2016, after taking account of Council Tax Reduction, stood at 1.846 million.
There is a total of 2.455 million chargeable dwellings in Scotland in 2016, of which 73.4 per cent are in Bands A to D and 26.6 per cent in Bands E to H.
Scotland’s Chief Statistician today published Council Tax Base Statistics 2016, which provides data on Council Tax dwellings in local authorities in Scotland.
The publication consists of two tables - the number of Band D Equivalent dwellings, 1996 to 2016, and the number of Council Tax dwellings in each Council Tax band in 2016. Both tables provide data at local authority level.
The headline figures for Band D Equivalents are now calculated after taking account of Council Tax Reduction awarded under the Council Tax Reduction scheme, which replaced the Council Tax Benefit abolished in April 2013. This scheme reduces the Council Tax liability of vulnerable people 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.
The statistical tables (under headings Number of Band D Equivalents and Number of Chargeable Dwellings) can be accessed at: http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance/DatasetsCouncilTax
Official Statistics are produced in accordance with professional standards – more information on the standards of official statistics in Scotland can be accessed at: http://www.scotland.gov.uk/Topics/Statistics/About
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