Council Tax Reduction

Author: Camilla Kidner

PDF Published: Friday 24 Sep 2021 (SB 21-68)

Image: Chart 1: How CTR, discounts, exemptions reduce the potential yield from council tax, £ million, 2019-20

Image: Chart 2: Trend in CTR recipients 2013 - 2021

Image: Chart 3: Income foregone due to CTR, 2013- 2020. £ million

Image: Chart 4: CTR recipients aged under 65 by age and family structure

Image: Chart A1: Tax Credit: Excess income of £56.15

Image: Chart A2: Universal Credit current rules Excess income £67.64

Image: Chart A3: Universal Credit new rules. Excess income £9.08

Scottish Government. (2021). Analysis of the impact of revisions to the council tax reduction scheme for working-age caseload in receipt of universal credit. (n.p.): Available in SPICe bib no.62606.

The Council Tax Reduction (Scotland) Regulations 2021 SSI 2021 no.249. (2021). Retrieved from https://www.legislation.gov.uk/ssi/2021/249/contents/made [accessed 14 September 2021]

Scottish Government. (2021). Scottish Local Government Finance Statistics. Retrieved from https://www.gov.scot/publications/scottish-local-government-finance-statistics-slgfs-2019-20/ [accessed 14 September 2021]

Scottish Government. (2021). Council Tax Reduction in Scotland, 2020-21. Retrieved from https://www.gov.scot/publications/council-tax-reduction-scotland-2020-21/pages/4/ [accessed 14 September 2021]

Citizen's Advice Scotland. (2021). Letter to Social Justice and Social Security Committee (unpublished). (n.p.): (n.p.).

One Parent Families Scotland. (2021). Letter to Social Justice and Social Security Committee (unpublished and undated). (n.p.): (n.p.).

Child Poverty Action Group. (2021). Letter to Social Justice and Social Security Committee (unpublished). (n.p.): (n.p.).

Arthur, T. (n.d.) Letter to Neil Gray MSP, Convener Social Justice and Social Security Committee dated 23 September 2021. (unpublished). (n.p.): (n.p.).

Institute of Revenues, Rating and Valuation. (2021). Submission to Social Justice and Social Security Committee - unpublished. (n.p.): (n.p.).

Adam, S., Joyce, R., & Pope, T. (2019). The impacts of localised council tax support scheme. Retrieved from https://ifs.org.uk/uploads/publications/comms/R153.pdf [accessed 14 September 2021]

Wilson, W., & Loft, P. (2020). Council Tax Reducation Schemes (GB). Retrieved from https://researchbriefings.files.parliament.uk/documents/SN06672/SN06672.pdf [accessed 14 September 2021]

Department for Work and Pensions. (2021). New one-off £500 payment for working households receiving tax credits. Retrieved from https://www.gov.uk/guidance/new-one-off-500-payment-for-working-households-receiving-tax-credits [accessed 14 September 2021]

Last Updated: 14/3 3:40am