Despite this, the overall collection rate remains high, with £2.879 billion of the £3.015bn billed being collected by the end of the financial year. The rates varied across local authorities, ranging from 92.5% to 97.7%.

Between 1999 and 2024, the overall total amount of council tax billed in Scotland was £50.974bn, of which £49.545bn, 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 2023/24 dip is the first in twelve years, excluding the 2020/21 pandemic period.