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Municipal tax collection rates show small drop during 2024
Scotland’s council tax collection rate fell slightly in 2023-24, reaching 95.5%, down from 96.2% in the previous financial year, according to the latest figures released by Scotland’s Chief Statistician.
Despite this, the overall collection rate remains high, with £2.879 billion of the £3.015 billion billed to be collected by the end of the financial year. Rates varied between local authorities, ranging from 92.5% to 97.7%.
Between 1999 and 2024, the total global amount of council tax collected in Scotland was £50.974 billion, of which £49.545 billion, or 97.2%, was collected by 31 March 2024.
Provisional in-year council tax collection rates for 2023/24 ranged from 92.5% to 97.7% across the 32 local authorities. The fall in 2023/24 is the first in twelve years, excluding the 2020/21 pandemic period.