To ask the Scottish Executive what the actual cost of collecting council tax has been in each year since 1997, expressed also as a percentage of total council tax revenue raised and broken down by local authority.
A table covering the period requested is shown as follows. However, caution should be exercised when using the figures to express percentages because a negative net cost is reported in some years (for example, where a council has received cumulative income from surcharges that have been recovered from previous years).
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 1996-97
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 39,510 | 13,183 | 26,327 | 1,194,285 |
Aberdeen City | 1,804 | 291 | 1,513 | 50,258 |
Aberdeenshire | 1,340 | 210 | 1,130 | 47,530 |
Angus | 723 | - | 723 | 23,894 |
Argyll and Bute | 732 | - | 732 | 24,107 |
Clackmannanshire | 589 | 196 | 393 | 10,599 |
Dumfries and Galloway | 833 | 164 | 669 | 30,648 |
Dundee City | 2,091 | 161 | 1,930 | 36,346 |
East Ayrshire | 445 | - | 445 | 25,318 |
East Dunbartonshire | 379 | - | 379 | 28,890 |
East Lothian | 122 | - | 122 | 21,573 |
East Renfrewshire | 701 | 386 | 315 | 22,284 |
Edinburgh, City of | 3,341 | 3,823 | -482 | 137,743 |
Eilean Siar | 428 | 39 | 389 | 4,467 |
Falkirk | 673 | - | 673 | 27,626 |
Fife | 2,785 | 1,753 | 1,032 | 78,483 |
Glasgow City | 9,175 | 2,297 | 6,878 | 145,994 |
Highland | 2,200 | - | 2,200 | 46,510 |
Inverclyde | 573 | 341 | 232 | 19,174 |
Midlothian | - 382 | - | -382 | 18,674 |
Moray | 791 | 90 | 701 | 16,943 |
North Ayrshire | 1,526 | 342 | 1,184 | 28,213 |
North Lanarkshire | 1,471 | 5 | 1,466 | 70,560 |
Orkney Islands | 218 | - | 218 | 3,171 |
Perth and Kinross | 1,119 | 135 | 984 | 34,614 |
Renfrewshire | 1,371 | 861 | 510 | 42,873 |
Scottish Borders | 277 | 135 | 142 | 20,921 |
Shetland Islands | 191 | 22 | 169 | 3,071 |
South Ayrshire | 417 | 254 | 163 | 30,413 |
South Lanarkshire | 1,403 | 915 | 488 | 68,749 |
Stirling | 690 | 314 | 376 | 20,658 |
West Dunbartonshire | 952 | 449 | 503 | 23,761 |
West Lothian | 532 | - | 532 | 30,220 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
Notes:
1. “Council Tax Collection” excludes council tax benefit administration costs.
2. “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3. Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 1997-98
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 37,440 | 18,830 | 18,610 | 1,330,829 |
Aberdeen City | 1,877 | 498 | 1,379 | 54,979 |
Aberdeenshire | 1,366 | 324 | 1,042 | 52,244 |
Angus | 424 | 75 | 349 | 24,742 |
Argyll and Bute | 783 | 577 | 206 | 27,545 |
Clackmannanshire | 304 | 199 | 105 | 11,615 |
Dumfries and Galloway | 1,370 | 618 | 752 | 37,099 |
Dundee City | 2,023 | 240 | 1,783 | 41,598 |
East Ayrshire | 299 | - | 299 | 27,629 |
East Dunbartonshire | 512 | - | 512 | 33,888 |
East Lothian | 498 | 36 | 462 | 23,819 |
East Renfrewshire | 408 | 289 | 119 | 24,798 |
Edinburgh, City of | 3,460 | 3,759 | -299 | 143,968 |
Eilean Siar | 448 | 67 | 381 | 4,950 |
Falkirk | 148 | 125 | 23 | 30,344 |
Fife | 3,317 | 1,721 | 1,596 | 85,331 |
Glasgow City | 5,063 | 3,277 | 1,786 | 178,279 |
Highland | 865 | - | 865 | 51,560 |
Inverclyde | 688 | 234 | 454 | 21,207 |
Midlothian | 230 | 398 | -168 | 22,294 |
Moray | 738 | 219 | 519 | 18,216 |
North Ayrshire | 1,363 | 471 | 892 | 31,036 |
North Lanarkshire | 2,569 | 982 | 1,587 | 73,408 |
Orkney Islands | 210 | - | 210 | 3,392 |
Perth and Kinross | 1,137 | 243 | 894 | 37,470 |
Renfrewshire | 1,372 | 829 | 543 | 46,022 |
Scottish Borders | 206 | 0 | 206 | 23,368 |
Shetland Islands | 177 | 43 | 134 | 3,450 |
South Ayrshire | 1,343 | 443 | 900 | 32,010 |
South Lanarkshire | 2,618 | 2,022 | 596 | 76,462 |
Stirling | 1 | - | 1 | 23,928 |
West Dunbartonshire | 806 | 1,141 | -335 | 28,258 |
West Lothian | 817 | - | 817 | 35,920 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
Notes:
1. “Council Tax Collection” excludes council tax benefit administration costs.
2. “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3. Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 1998-99
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 38,444 | 15,915 | 22,529 | 1,421,306 |
Aberdeen City | 1,609 | 430 | 1,179 | 62,764 |
Aberdeenshire | 1,814 | 308 | 1,506 | 57,589 |
Angus | 423 | 149 | 274 | 26,053 |
Argyll and Bute | 704 | 261 | 443 | 30,559 |
Clackmannanshire | 399 | 221 | 178 | 12,957 |
Dumfries and Galloway | 1,190 | 378 | 812 | 38,043 |
Dundee City | 2,092 | 296 | 1,796 | 45,312 |
East Ayrshire | 544 | - | 544 | 28,757 |
East Dunbartonshire | 195 | - | 195 | 34,758 |
East Lothian | 524 | - | 524 | 26,027 |
East Renfrewshire | 390 | 74 | 316 | 26,821 |
Edinburgh, City of | 2,254 | 1,317 | 937 | 150,927 |
Eilean Siar | 383 | 63 | 320 | 5,497 |
Falkirk | 158 | 182 | -24 | 31,596 |
Fife | 2,784 | 784 | 2,000 | 88,772 |
Glasgow City | 7,714 | 5,398 | 2,316 | 192,695 |
Highland | 930 | - | 930 | 60,573 |
Inverclyde | 659 | 272 | 387 | 21,993 |
Midlothian | 579 | 314 | 265 | 23,545 |
Moray | 773 | 464 | 309 | 19,645 |
North Ayrshire | 1,208 | 220 | 988 | 32,867 |
North Lanarkshire | 2,129 | 934 | 1,195 | 76,218 |
Orkney Islands | 194 | 25 | 169 | 3,966 |
Perth and Kinross | 1,502 | 432 | 1,070 | 38,043 |
Renfrewshire | 1,657 | 996 | 661 | 46,261 |
Scottish Borders | 152 | - | 152 | 24,480 |
Shetland Islands | 190 | 34 | 156 | 3,969 |
South Ayrshire | 1,484 | 291 | 1,193 | 33,422 |
South Lanarkshire | 2,221 | 1,674 | 547 | 83,802 |
Stirling | - | - | - | 24,697 |
West Dunbartonshire | 1,110 | 398 | 712 | 30,440 |
West Lothian | 479 | - | 479 | 38,258 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
Notes:
1. “Council Tax Collection” excludes council tax benefit administration costs.
2. “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3. Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 1999-2000
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 38,261 | 12,592 | 25,669 | 1,469,482 |
Aberdeen City | 1,327 | 509 | 818 | 66,383 |
Aberdeenshire | 2,795 | - | 2,795 | 60,436 |
Angus | 707 | 76 | 631 | 27,150 |
Argyll and Bute | 725 | 537 | 188 | 30,652 |
Clackmannanshire | 345 | 117 | 228 | 13,828 |
Dumfries and Galloway | 1,470 | 405 | 1,065 | 40,073 |
Dundee City | 2,451 | 311 | 2,140 | 46,496 |
East Ayrshire | 620 | - | 620 | 31,010 |
East Dunbartonshire | 218 | - | 218 | 36,639 |
East Lothian | 601 | - | 601 | 26,839 |
East Renfrewshire | 539 | 530 | 9 | 28,202 |
Edinburgh, City of | 2,358 | 2,817 | -459 | 155,063 |
Eilean Siar | 373 | 64 | 309 | 6,138 |
Falkirk | 564 | 335 | 229 | 33,140 |
Fife | 2,605 | 1,025 | 1,580 | 94,093 |
Glasgow City | 4,461 | - 154 | 4,615 | 191,535 |
Highland | 1,211 | - | 1,211 | 59,659 |
Inverclyde | 640 | 229 | 411 | 22,487 |
Midlothian | 625 | 462 | 163 | 25,128 |
Moray | 643 | 150 | 493 | 19,442 |
North Ayrshire | 1,088 | 207 | 881 | 34,596 |
North Lanarkshire | 2,600 | 1,334 | 1,266 | 80,842 |
Orkney Islands | 163 | 25 | 138 | 4,112 |
Perth and Kinross | 1,487 | 353 | 1,134 | 40,256 |
Renfrewshire | 1,587 | 872 | 715 | 47,274 |
Scottish Borders | 497 | - | 497 | 25,929 |
Shetland Islands | 203 | - | 203 | 4,394 |
South Ayrshire | 1,101 | 558 | 543 | 34,822 |
South Lanarkshire | 2,325 | 1,392 | 933 | 86,806 |
Stirling | - | - | - | 26,050 |
West Dunbartonshire | 1,291 | 438 | 853 | 29,462 |
West Lothian | 641 | - | 641 | 40,546 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
1. “Council Tax Collection” excludes council tax benefit administration costs.
2. “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3. Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 2000-01
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 38,770 | 15,127 | 23,643 | 1,552,775 |
Aberdeen City | 1,326 | 534 | 792 | 70,528 |
Aberdeenshire | 2,187 | - | 2,187 | 66,123 |
Angus | 969 | 110 | 859 | 28,706 |
Argyll and Bute | 854 | 322 | 532 | 32,815 |
Clackmannanshire | 400 | 159 | 241 | 14,637 |
Dumfries and Galloway | 1,349 | 386 | 963 | 43,247 |
Dundee City | 2,575 | 395 | 2,180 | 47,754 |
East Ayrshire | 645 | - | 645 | 31,625 |
East Dunbartonshire | 501 | 321 | 180 | 36,720 |
East Lothian | 575 | - | 575 | 29,424 |
East Renfrewshire | 388 | 209 | 179 | 30,352 |
Edinburgh, City of | 2,230 | 2,945 | -715 | 162,056 |
Eilean Siar | 378 | 76 | 302 | 6,259 |
Falkirk | 495 | 316 | 179 | 35,530 |
Fife | 2,672 | 926 | 1,746 | 100,709 |
Glasgow City | 7,007 | 3,949 | 3,058 | 199,106 |
Highland | 1,295 | - | 1,295 | 63,679 |
Inverclyde | 485 | 209 | 276 | 23,924 |
Midlothian | 591 | 156 | 435 | 26,501 |
Moray | 745 | 170 | 575 | 21,388 |
North Ayrshire | 868 | 326 | 542 | 36,604 |
North Lanarkshire | 1,673 | - | 1,673 | 85,746 |
Orkney Islands | 165 | 41 | 124 | 4,574 |
Perth and Kinross | 1,619 | 509 | 1,110 | 42,467 |
Renfrewshire | 504 | - | 504 | 51,582 |
Scottish Borders | 945 | 462 | 483 | 28,421 |
Shetland Islands | 203 | - | 203 | 4,890 |
South Ayrshire | 1,173 | 590 | 583 | 34,924 |
South Lanarkshire | 2,594 | 1,474 | 1,120 | 90,007 |
Stirling | - | - | - | 29,024 |
West Dunbartonshire | 1,028 | 542 | 486 | 30,188 |
West Lothian | 331 | - | 331 | 43,265 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
1 “Council Tax Collection” excludes council tax benefit administration costs.
2 “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3 Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 2001-02
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 48,567 | 19,036 | 29,531 | 1,648,530 |
Aberdeen City | 1,803 | 588 | 1,215 | 73,958 |
Aberdeenshire | 2,731 | - | 2,731 | 75,051 |
Angus | 1,094 | 118 | 976 | 31,086 |
Argyll and Bute | 1,036 | 450 | 586 | 34,236 |
Clackmannanshire | 206 | 252 | -46 | 15,139 |
Dumfries and Galloway | 2,123 | 565 | 1,558 | 45,451 |
Dundee City | 3,433 | 592 | 2,841 | 47,870 |
East Ayrshire | 705 | - | 705 | 32,778 |
East Dunbartonshire | 548 | 369 | 179 | 38,714 |
East Lothian | 480 | - | 480 | 31,535 |
East Renfrewshire | 573 | 329 | 244 | 32,355 |
Edinburgh, City of | 2,305 | 2,225 | 80 | 171,441 |
Eilean Siar | 420 | 104 | 316 | 6,658 |
Falkirk | 785 | 771 | 14 | 39,239 |
Fife | 3,485 | 1,264 | 2,221 | 106,955 |
Glasgow City | 8,028 | 4,221 | 3,807 | 206,149 |
Highland | 1,669 | - | 1,669 | 69,521 |
Inverclyde | 956 | 688 | 268 | 26,364 |
Midlothian | 959 | 713 | 246 | 27,727 |
Moray | 828 | 199 | 629 | 22,917 |
North Ayrshire | 1,274 | 681 | 593 | 38,535 |
North Lanarkshire | 2,678 | 749 | 1,929 | 90,124 |
Orkney Islands | 176 | 14 | 162 | 5,097 |
Perth and Kinross | 1,759 | 638 | 1,121 | 47,416 |
Renfrewshire | 630 | 41 | 589 | 54,942 |
Scottish Borders | 874 | 310 | 564 | 31,288 |
Shetland Islands | 210 | 88 | 122 | 5,396 |
South Ayrshire | 1,275 | 709 | 566 | 37,647 |
South Lanarkshire | 3,190 | 1,165 | 2,025 | 93,964 |
Stirling | 4 | - | 4 | 31,359 |
West Dunbartonshire | 1,670 | 1,193 | 477 | 31,244 |
West Lothian | 660 | - | 660 | 46,374 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
1. “Council Tax Collection” excludes council tax benefit administration costs.
2. “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3. Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 2002-03
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 51,063 | 14,107 | 36,956 | 1,752,818 |
Aberdeen City | 2,114 | 666 | 1,448 | 79,611 |
Aberdeenshire | 2,775 | - | 2,775 | 80,764 |
Angus | 1,249 | 157 | 1,092 | 33,955 |
Argyll and Bute | 941 | 410 | 531 | 36,307 |
Clackmannanshire | 276 | 210 | 66 | 15,798 |
Dumfries and Galloway | 1,434 | 549 | 885 | 47,982 |
Dundee City | 3,420 | 613 | 2,807 | 49,992 |
East Ayrshire | 814 | - | 814 | 35,215 |
East Dunbartonshire | 624 | 383 | 241 | 40,479 |
East Lothian | 549 | - | 549 | 33,568 |
East Renfrewshire | 385 | 181 | 204 | 34,915 |
Edinburgh, City of | 3,791 | 2,412 | 1,379 | 180,221 |
Eilean Siar | 364 | 60 | 304 | 7,127 |
Falkirk | 867 | 797 | 70 | 43,923 |
Fife | 3,123 | 1,250 | 1,873 | 117,520 |
Glasgow City | 9,690 | 1,660 | 8,030 | 214,208 |
Highland | 1,683 | - | 1,683 | 72,929 |
Inverclyde | 1,030 | 603 | 427 | 28,433 |
Midlothian | 849 | 251 | 598 | 28,964 |
Moray | 920 | 178 | 742 | 25,531 |
North Ayrshire | 958 | 256 | 702 | 41,920 |
North Lanarkshire | 2,495 | 768 | 1,727 | 93,939 |
Orkney Islands | 182 | 55 | 127 | 5,565 |
Perth and Kinross | 1,107 | - | 1,107 | 51,470 |
Renfrewshire | 814 | - | 814 | 58,144 |
Scottish Borders | 884 | 638 | 246 | 34,933 |
Shetland Islands | 251 | 88 | 163 | 5,929 |
South Ayrshire | 1,453 | 771 | 682 | 40,649 |
South Lanarkshire | 2,898 | 391 | 2,507 | 97,654 |
Stirling | 392 | 66 | 326 | 33,597 |
West Dunbartonshire | 2,024 | 694 | 1,330 | 32,890 |
West Lothian | 707 | - | 707 | 48,686 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
1. “Council Tax Collection” excludes council tax benefit administration costs.
2. “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3. Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 2003-04
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 56,693 | 19,142 | 37,551 | 1,839,804 |
Aberdeen City | 2,986 | 691 | 2,295 | 83,594 |
Aberdeenshire | 2,858 | - | 2,858 | 87,020 |
Angus | 1,494 | 87 | 1,407 | 36,543 |
Argyll and Bute | 1,084 | 412 | 672 | 36,582 |
Clackmannanshire | 577 | 465 | 112 | 16,213 |
Dumfries and Galloway | 1,382 | 1,604 | -222 | 48,681 |
Dundee City | 3,455 | 655 | 2,800 | 49,832 |
East Ayrshire | 864 | - | 864 | 37,604 |
East Dunbartonshire | 722 | 491 | 231 | 42,996 |
East Lothian | 553 | - | 553 | 35,373 |
East Renfrewshire | 689 | 426 | 263 | 36,809 |
Edinburgh, City of | 4,180 | 2,517 | 1,663 | 187,980 |
Eilean Siar | 416 | 58 | 358 | 7,537 |
Falkirk | 872 | 770 | 102 | 46,108 |
Fife | 3,929 | 1,779 | 2,150 | 122,051 |
Glasgow City | 11,897 | 4,336 | 7,561 | 221,668 |
Highland | 1,950 | - | 1,950 | 78,801 |
Inverclyde | 1,015 | 547 | 468 | 30,974 |
Midlothian | 988 | 218 | 770 | 30,157 |
Moray | 1,032 | 183 | 849 | 26,825 |
North Ayrshire | 1,263 | 365 | 898 | 44,314 |
North Lanarkshire | 2,623 | - | 2,623 | 98,298 |
Orkney Islands | 185 | 77 | 108 | 6,229 |
Perth and Kinross | 1,268 | - | 1,268 | 54,302 |
Renfrewshire | 868 | - | 868 | 61,287 |
Scottish Borders | 1,366 | 1,046 | 320 | 38,358 |
Shetland Islands | 263 | 46 | 217 | 6,375 |
South Ayrshire | 1,628 | 653 | 975 | 42,788 |
South Lanarkshire | 2,843 | 857 | 1,986 | 101,783 |
Stirling | 369 | 115 | 254 | 37,267 |
West Dunbartonshire | 705 | 744 | -39 | 33,831 |
West Lothian | 369 | - | 369 | 51,624 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
1 “Council Tax Collection” excludes council tax benefit administration costs.
2 “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3 Includes Council Tax Benefit.
Net Cost of Council Tax Collection and Net Council Tax Income (£000) 2004-05
| Gross Expenditure Council Tax Collection1 | Income Council Tax Collection1,2 | Net Cost of Council Tax Collection1 | Net Council Tax Income3 |
Scotland | 58,981 | 22,474 | 36,507 | 1,959,707 |
Aberdeen City | 2,570 | 751 | 1,819 | 91,731 |
Aberdeenshire | 2,248 | - | 2,248 | 93,521 |
Angus | 1,483 | 388 | 1,095 | 39,084 |
Argyll and Bute | 1,261 | 596 | 665 | 38,916 |
Clackmannanshire | 600 | 487 | 113 | 17,716 |
Dumfries and Galloway | 1,861 | 681 | 1,180 | 53,033 |
Dundee City | 3,630 | 700 | 2,930 | 51,957 |
East Ayrshire | 874 | - | 874 | 40,096 |
East Dunbartonshire | 784 | 499 | 285 | 46,166 |
East Lothian | 566 | - | 566 | 39,080 |
East Renfrewshire | 669 | 344 | 325 | 39,093 |
Edinburgh, City of | 4,868 | 3,413 | 1,455 | 197,813 |
Eilean Siar | 455 | 68 | 387 | 7,922 |
Falkirk | 855 | 821 | 34 | 50,054 |
Fife | 3,784 | 1,608 | 2,176 | 128,937 |
Glasgow City | 13,036 | 4,597 | 8,439 | 232,485 |
Highland | 1,945 | - | 1,945 | 84,915 |
Inverclyde | 1,015 | 729 | 286 | 31,217 |
Midlothian | 1,032 | 395 | 637 | 32,078 |
Moray | 977 | 197 | 780 | 30,564 |
North Ayrshire | 1,466 | 710 | 756 | 46,833 |
North Lanarkshire | 2,353 | 809 | 1,544 | 104,510 |
Orkney Islands | 196 | 66 | 130 | 6,576 |
Perth and Kinross | 1,202 | - | 1,202 | 59,168 |
Renfrewshire | 772 | - | 772 | 64,817 |
Scottish Borders | 1,335 | 1,037 | 298 | 41,250 |
Shetland Islands | 237 | 81 | 156 | 7,008 |
South Ayrshire | 1,277 | 719 | 558 | 45,217 |
South Lanarkshire | 3,531 | 1,880 | 1,651 | 108,343 |
Stirling | 260 | 151 | 109 | 38,661 |
West Dunbartonshire | 1,203 | 747 | 456 | 35,116 |
West Lothian | 636 | - | 636 | 55,830 |
Source: Local Authority LFR 9 and LFR 12 returns 1996-97 - 2004-05.
1 “Council Tax Collection” excludes council tax benefit administration costs.
2 “Council Tax Collection Income” includes fees and charges, other government grants and other reimbursements/contributions.
3 Includes Council Tax Benefit.