Council Tax Receipts and Returns (CTRR) 2014-15 Quarter 4
Guidance Notes
General
This data return covers Council Tax billing and collection up 31 March 2015. Any changes to
billing and collection amounts after that date should not be included, and will be covered by
the next CTRR collection (at the end of 2015-16 Quarter 1).
The figures provided will form the basis of Council Tax Collection Statistics 2014-15, to be
published on 16 June 2015. The publication for 2013-14 is at:
http://www.gov.scot/Publications/2014/06/3066
The return should be completed in Excel (rather than via the ProcXed online system) and
sent to lgfstats@scotland.gsi.gov.uk by 5 May 2015.
Please enter data in the relevant cells, but do not otherwise adjust the form. Enquiries can
be made to the above email address, or phone 0131 244 7033.
Although the collection mechanism has moved from ProcXed to Excel and there are some
layout adjustments, the content of the return is the same as last year, and all figures should
be provided on the same basis. Specifically, figures should:
 be net of discounts (e.g. single person discount), exemptions and surcharges, and
 be before any amounts written off or provision for bad or doubtful debt, and
 reflect any corrections to liabilities following billing.
1989-90 to 1992-93 (Community Charge)
All four billing years in which the Community Charge was in operation are aggregated – only
one set of figures is required.
Please enter your figures for Community Charge (including water charges) billed and
received to 31 March 2015. In the second table, we have included the figures previously
submitted for the period to 31 March 2014 – these should populate automatically when you
select your local authority name at the top of the form.
Once your latest figures are added, a derived amount for ‘Community Charge received from
1 Apr 2014 to 31 Mar 2015’ will be shown. This figure is relevant in relation to the recent
Community Charge Debt (Scotland) Act, and it is our intention to provide it to the Finance
Committee of the Scottish Parliament at the same time as we publish Council Tax Collection
Statistics 2014-15, on 16 June 2015.
1993-94 to 1995-96
All three billing years are aggregated – only one set of figures is required. This covers the
initial period of the Council Tax up to local government reorganisation in April 1996.
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1996-97 to 2012-13
Figures are required for each billing year.
Col 1
The total net Council Tax levied/charged, to include the amounts given in
columns Col 2, Col 3 and Col 4 (automatically calculated).
Col 2
The total value of Council Tax Benefit awarded.
Col 3
The amount for which Council Tax payers are liable, after Council Tax Benefit
has been taken into account, but not including additional amounts billed in
respect of reduced discounts on second homes / long term empty properties. As
such, (Col 1 - Col 2) = (Col 3 + Col 4).
Col 4
The additional amounts billed in respect of any reduced discounts for second
homes and long term empty properties under the Council Tax (Discount for
Unoccupied Dwellings) (Scotland) Regulations 2005 (SSI 2005/51).
This is the discretion that Local Authorities have had since 2005 to reduce or
retain the Council Tax discount on second homes and long-term empty
properties to between 10% and 50%. This additional income is ‘ring-fenced’ for
the provision of affordable social housing to meet locally-determined priorities.
Col 6
Total Council Tax billed after Council Tax Benefit has been applied and including
amounts in respect of any reduced discounts or increases in amount levied for
second homes/long term empty properties as detailed in the previous columns
(automatically calculated as Col 3 + Col 4).
Col 7
The amount for which water and sewerage payers are liable, i.e. net of
discounts, exemptions etc.
Col 8
Total receipts (Council Tax, additional income from reduced discounts and water
and sewerage), entered against the year to which the bill refers (automatically
calculated as Col 9 + Col 10 + Col 14).
Col 9
and Col
14
Total receipts allocated to Council Tax (not including additional income from
reduced discount on second homes / long term empty properties) and water and
sewerage respectively (the relevant current legislation is the Water Services
Charges (Billing and Collection) (Scotland) Order 1998, (SI No. 634).
Col 10
The additional income from reduced discounts for second homes and long term
empty properties under the Council Tax (Discount for Unoccupied Dwellings)
(Scotland) Regulations 2005 (SSI 2005/51).
Col 12
Total receipts, including amounts in respect of any reduced discounts in amount
levied for second homes/long term empty properties as detailed in the previous
columns (automatically calculated as Col 9 + Col 10).
Col 13
and Col
15
These percentages are calculated using the figures given within the table,
expressed to one decimal place (automatically calculated from Col 12 as a % of
Col 6, and Col 14 as a % of Col 7).
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2013-14 Onwards
Figures are required for each billing year.
After the abolition of Council Tax Benefit (CTB) from April 2013, any residual CTB (due to
settling of historic appeals or recovery of overpayments) should not be included in this
section.
Col 1
The total net Council Tax levied/charged, to include the amounts given in
columns Col 2, Col 3, Col 4 and Col 5 (automatically calculated).
Col 2
The total value of Council Tax Reduction awarded.
Col 3
The amount for which Council Tax payers are liable, after Council Tax Reduction
has been taken into account in reducing that liability, but not including additional
amounts billed in respect of any reduced discounts or increases in amounts
levied on second homes / long term empty properties. As such, (Col 1 - Col 2) =
(Col 3 + Col 4 + Col 5).
Col 4
The additional amounts billed in respect of any reduced discounts for second
homes under the Council Tax (Discount for Unoccupied Dwellings) (Scotland)
Regulations 2005 (SSI 2005/51), and for long term empty properties under the
Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013
(SSI 2013/45).
This is the discretion that Local Authorities have had since 2005 to reduce or
retain the Council Tax discount on second homes and long-term empty
properties to between 10% and 50%. This additional income is ‘ring-fenced’ for
the provision of affordable social housing to meet locally-determined priorities.
Col 5
The additional amount billed in respect of reducing the discount for long term
empty properties below 10% or applying an increase under the Council Tax
(Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI
2013/45).
This is the discretion that Local Authorities have had since 2013 to remove the
empty property discount or set a Council Tax increase (additional levy) of up to
100% on certain properties which have been empty for one year or more. This
additional income is general in nature (not ring-fenced) and may be spent as
Local Authorities determine.
Col 6
Total Council Tax billed after Council Tax Reduction has been applied and
including amounts in respect of any reduced discounts or increases in amount
levied for second homes/long term empty properties as detailed in the previous
columns (automatically calculated as Col 3 + Col 4 + Col 5).
Col 7
The amount for which water and sewerage payers are liable, i.e. net of
discounts, exemptions etc.
Col 8
Total receipts (Council Tax, additional income from increases or reduced
discounts and water and sewerage), entered against the year to which the bill
refers (automatically calculated as Col 9 + Col 10 + Col 11 + Col 14).
Col 9
and Col
14
Total receipts allocated to Council Tax (not including additional income from
reduced discount or increases in amount levied on second homes / long term
empty properties) and water and sewerage respectively (the relevant current
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legislation is the Water Services Charges (Billing and Collection) (Scotland)
Order 1998, (SI No. 634).
Col 10
The additional income from reduced discounts for second homes under the
Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005
(SSI 2005/51), and for long term empty properties under the Council Tax
(Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI
2013/45).
Col 11
The additional income from reducing the discount below 10% or increasing the
amount levied for long term empty properties under the Council Tax (Variation
for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/45).
Col 12
Total receipts, including amounts in respect of any reduced discounts or
increases in amount levied for second homes/long term empty properties as
detailed in the previous columns (automatically calculated as Col 9 + Col 10 +
Col 11).
Col 13
and Col
15
These percentages are calculated using the figures given within the table,
expressed to one decimal place (automatically calculated from Col 12 as a % of
Col 6, and Col 14 as a % of Col 7).
Example for Long-term Empty Properties with a Council Tax increase (additional levy) of
100% under the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations
2013
Suppose that a long-term empty property, after discounts, exemptions and surcharges, had
a ‘standard’ Council Tax bill of £1000 and that no application for Council Tax Reduction has
been made. Let us further assume that, under the 2005 Regulations, the discount for longterm empty properties in the Local Authority was reduced from the previous 50% to 10%.
If, in 2014-15, the Local Authority uses its discretion to apply a 100% additional charge to
that property (after having checked it has been empty for over one year and meets all
relevant criteria), then the total Council Tax bill would be £2000, divided as follows:
Col 3
Council Tax billed
£500
Col 4
Additional
income from
reducing
Second
Homes/ Longterm Empty
Property
Discount from
50% to 10%
£400
Col 5
Additional income from reducing Discount for
Long-term Empty Properties below 10% or
applying an increase
£1100
Col 6 (Total Amount billed) is automatically calculated to be the sum of these (i.e. £2000)
and, since no Council Tax Reduction is applied, Col 1 (Total Council Tax charged) is also
calculated to be £2000.
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Energy Efficiency Schemes
Please enter the number of properties receiving relief from Council Tax in 2014-15, and the
total amount of relief, through energy efficiency discount schemes. Local authorities have a
duty to establish such schemes under Section 65 of the Climate Change (Scotland) Act
2009.
Certification
Please indicate in the certification box that the Director of Finance (or designated officer) has
approved the figures.
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