This morning, the Scottish Government published new figures revealing a gradual increase in the number of dwellings receiving Council Tax Reduction (CTR), a benefit to help low-income households reduce their council tax bills. In April 2026, recipients hit 459,280, the highest level in over a year. Polimapper’s estimates show that this accounts for 17% of Scottish dwellings, with some local authorities recording rates as high as 25%.

Additionally, Scottish councils saw the weekly income forgone surpass £8.9 million, marking an increase on both the previous month and the previous year. This measure represents the council tax amount not charged due to CTR.

Our data team mapped these figures across Scottish local authorities, showing regional disparities.

While Shetland Islands and Aberdeenshire recorded the lowest proportions of CTR recipients with less than 10% of dwellings, North Ayrshire and Glasgow City peaked at 24% and 25% respectively. Furthermore, Glasgow City recorded the highest volume of council tax income forgone by a wide margin at £1.7 million, followed by North Lanarkshire at £611,904.

Geodata context

The Scottish Government is facing renewed pressure to overhaul the council tax system, as research from GMB Scotland shows that at least 245,294 people in Scotland have had their debts escalated to the courts. The true figure is likely higher, as data was only available for 20 of Scotland’s 32 local authorities. 

Keir Greenaway, senior public sector organiser for GMB Scotland: “The UK Government recently reformed how council tax arrears in England and Wales are pursued leaving Scotland with the most draconian collection processes in the UK.”

“If a tax penalises those least able to pay most harshly and needlessly drives them into poverty then that tax is not fit for purpose and Scotland’s council tax has not been fit for purpose for many years.”

“It is outdated, unfair and broken beyond repair and the unbending inhumane way Scotland pursues public debt arrears is a national disgrace.”