diff --git a/chronicle/bundle.py b/chronicle/bundle.py index 8718507d..512aba42 100644 --- a/chronicle/bundle.py +++ b/chronicle/bundle.py @@ -62,7 +62,9 @@ "hmrc-vat-firm-targets-2024-25", "isc-annual-census-2023", "isc-annual-census-2024", + "mhclg-council-tax-collection-england-2025-26", "mhclg-council-tax-levels-england-2026-27", + "mhclg-council-tax-levels-england-summary-2025-26", "mhclg-ehs-weekly-housing-costs-2023-24", "nisra-census2021-households-lgd", "nisra-census2021-households-pcon24", @@ -97,7 +99,10 @@ "scotgov-band-d-council-tax-rates-2026-27", "scotgov-band-d-equivalents-2025", "scotgov-council-tax-bands-2025", + "scotgov-council-tax-collection-2024-25", + "scotgov-council-tax-collection-2025-26", "scotgov-scottish-budget-social-security-assistance-2026", + "scotgov-slgfs-council-tax-2024-25", "slc-student-loan-borrower-forecasts-england-2025", "slc-student-loan-repayments-england-2025", "slc-student-loan-repayments-northern-ireland-2025", @@ -106,7 +111,11 @@ "slc-student-support-england-2025", "voa-council-tax-bands-2025", "voa-council-tax-stock-by-lad-2025", + "welshgov-council-tax-collection-2024-25", + "welshgov-council-tax-collection-2025-26", "welshgov-council-tax-levels-2026-27", + "welshgov-ctrs-annual-report-2024-25", + "welshgov-ctrs-annual-report-2025-26", ) diff --git a/chronicle/source_package.py b/chronicle/source_package.py index 25d9e89f..51ff89a9 100644 --- a/chronicle/source_package.py +++ b/chronicle/source_package.py @@ -98,6 +98,12 @@ "mhclg-council-tax-levels-england-2026-27": Path( "mhclg/council_tax_levels_england_2026_27" ), + "mhclg-council-tax-levels-england-summary-2025-26": Path( + "mhclg/council_tax_levels_england_summary_2025_26" + ), + "mhclg-council-tax-collection-england-2025-26": Path( + "mhclg/council_tax_collection_england_2025_26" + ), "mhclg-ehs-weekly-housing-costs-2023-24": Path( "mhclg/ehs_weekly_housing_costs_2023_24" ), @@ -302,10 +308,25 @@ ), "scotgov-band-d-equivalents-2025": Path("scotgov/band_d_equivalents_2025"), "scotgov-council-tax-bands-2025": Path("scotgov/council_tax_bands_2025"), + "scotgov-council-tax-collection-2024-25": Path( + "scotgov/council_tax_collection_2024_25" + ), + "scotgov-council-tax-collection-2025-26": Path( + "scotgov/council_tax_collection_2025_26" + ), + "scotgov-slgfs-council-tax-2024-25": Path("scotgov/slgfs_council_tax_2024_25"), "scotgov-scottish-budget-social-security-assistance-2026": Path( "scotgov/scottish_budget_social_security_assistance_2026" ), "welshgov-council-tax-levels-2026-27": Path("welshgov/council_tax_levels_2026_27"), + "welshgov-council-tax-collection-2024-25": Path( + "welshgov/council_tax_collection_2024_25" + ), + "welshgov-council-tax-collection-2025-26": Path( + "welshgov/council_tax_collection_2025_26" + ), + "welshgov-ctrs-annual-report-2024-25": Path("welshgov/ctrs_annual_report_2024_25"), + "welshgov-ctrs-annual-report-2025-26": Path("welshgov/ctrs_annual_report_2025_26"), "voa-council-tax-bands-2025": Path("voa/council_tax_bands_2025"), "voa-council-tax-stock-by-lad-2025": Path("voa/council_tax_stock_by_lad_2025"), "obr-efo-receipts-march-2026": Path("obr/efo_receipts_march_2026"), diff --git a/db/data/mhclg/council_tax_collection_england_2025_26/Table_5_2025-26.ods b/db/data/mhclg/council_tax_collection_england_2025_26/Table_5_2025-26.ods new file mode 100644 index 00000000..2df77195 Binary files /dev/null and b/db/data/mhclg/council_tax_collection_england_2025_26/Table_5_2025-26.ods differ diff --git a/db/data/mhclg/council_tax_collection_england_2025_26/manifest.yaml b/db/data/mhclg/council_tax_collection_england_2025_26/manifest.yaml new file mode 100644 index 00000000..630e9c1a --- /dev/null +++ b/db/data/mhclg/council_tax_collection_england_2025_26/manifest.yaml @@ -0,0 +1,19 @@ +source_id: mhclg +package_id: mhclg-council-tax-collection-england-2025-26 +dataset: mhclg_mhclg-council-tax-collection-england-2025-26 +source_page: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 +table: Collection rates for council tax and non-domestic rates in England 2025 to + 2026, Table 5 amount collected in year +files: + 2026: + filename: Table_5_2025-26.ods + source_url: https://assets.publishing.service.gov.uk/media/6a6b2fb88319ab05f7caa210/Table_5_2025-26.ods + sha256: cb73da5b159feb359248b48c32220fdbc23c8e4832b60045e873d2c2b2fcc729 + size_bytes: 5472 + fetched_at: '2026-08-23T07:44:01+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/mhclg/mhclg-council-tax-collection-england-2025-26/2026/cb73da5b159feb359248b48c32220fdbc23c8e4832b60045e873d2c2b2fcc729/Table_5_2025-26.ods + uri: r2://ledger-raw/raw/mhclg/mhclg-council-tax-collection-england-2025-26/2026/cb73da5b159feb359248b48c32220fdbc23c8e4832b60045e873d2c2b2fcc729/Table_5_2025-26.ods diff --git a/db/data/mhclg/council_tax_levels_england_summary_2025_26/Tables_1-9_2025-26.ods b/db/data/mhclg/council_tax_levels_england_summary_2025_26/Tables_1-9_2025-26.ods new file mode 100644 index 00000000..da9d9904 Binary files /dev/null and b/db/data/mhclg/council_tax_levels_england_summary_2025_26/Tables_1-9_2025-26.ods differ diff --git a/db/data/mhclg/council_tax_levels_england_summary_2025_26/manifest.yaml b/db/data/mhclg/council_tax_levels_england_summary_2025_26/manifest.yaml new file mode 100644 index 00000000..17c9a844 --- /dev/null +++ b/db/data/mhclg/council_tax_levels_england_summary_2025_26/manifest.yaml @@ -0,0 +1,19 @@ +source_id: mhclg +package_id: mhclg-council-tax-levels-england-summary-2025-26 +dataset: mhclg_mhclg-council-tax-levels-england-summary-2025-26 +source_page: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 +table: Council Tax levels set by local authorities in England 2025 to 2026, Tables + 1 to 9 (revised), Table 1 England summary +files: + 2026: + filename: Tables_1-9_2025-26.ods + source_url: https://assets.publishing.service.gov.uk/media/69e88e1c9ca985145673b7f4/Tables_1-9_2025-26.ods + sha256: 7d9f98b6c152d276d7fb672db0a7cec866df24e175bb28ebb55cbe845a8afbc3 + size_bytes: 96086 + fetched_at: '2026-08-23T07:44:00+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/mhclg/mhclg-council-tax-levels-england-summary-2025-26/2026/7d9f98b6c152d276d7fb672db0a7cec866df24e175bb28ebb55cbe845a8afbc3/Tables_1-9_2025-26.ods + uri: r2://ledger-raw/raw/mhclg/mhclg-council-tax-levels-england-summary-2025-26/2026/7d9f98b6c152d276d7fb672db0a7cec866df24e175bb28ebb55cbe845a8afbc3/Tables_1-9_2025-26.ods diff --git a/db/data/scotgov/council_tax_collection_2024_25/council-tax-collection-statistics-2024-25-publication-tables.xlsx b/db/data/scotgov/council_tax_collection_2024_25/council-tax-collection-statistics-2024-25-publication-tables.xlsx new file mode 100644 index 00000000..198fe9d1 Binary files /dev/null and b/db/data/scotgov/council_tax_collection_2024_25/council-tax-collection-statistics-2024-25-publication-tables.xlsx differ diff --git a/db/data/scotgov/council_tax_collection_2024_25/manifest.yaml b/db/data/scotgov/council_tax_collection_2024_25/manifest.yaml new file mode 100644 index 00000000..ff386829 --- /dev/null +++ b/db/data/scotgov/council_tax_collection_2024_25/manifest.yaml @@ -0,0 +1,19 @@ +source_id: scotgov +package_id: scotgov-council-tax-collection-2024-25 +dataset: scotgov_scotgov-council-tax-collection-2024-25 +source_page: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ +table: 'Council Tax Collection Statistics, 2024-25: publication tables (CTRR), Figure + 1 Council Tax billed and received' +files: + 2025: + filename: council-tax-collection-statistics-2024-25-publication-tables.xlsx + source_url: https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2025/06/council-tax-collection-statistics-2024-25/documents/council-tax-collection-statistics-2024-25-publication-tables/council-tax-collection-statistics-2024-25-publication-tables/govscot%3Adocument/council-tax-collection-statistics-2024-25-publication-tables.xlsx + sha256: aa82c1f378ab5eac43b193711856d1dead98da9109e8516a389af4f90175457f + size_bytes: 154655 + fetched_at: '2026-08-23T07:43:56+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/scotgov/scotgov-council-tax-collection-2024-25/2025/aa82c1f378ab5eac43b193711856d1dead98da9109e8516a389af4f90175457f/council-tax-collection-statistics-2024-25-publication-tables.xlsx + uri: r2://ledger-raw/raw/scotgov/scotgov-council-tax-collection-2024-25/2025/aa82c1f378ab5eac43b193711856d1dead98da9109e8516a389af4f90175457f/council-tax-collection-statistics-2024-25-publication-tables.xlsx diff --git a/db/data/scotgov/council_tax_collection_2025_26/council-tax-collection-statistics-2025-26-publication-tables.xlsx b/db/data/scotgov/council_tax_collection_2025_26/council-tax-collection-statistics-2025-26-publication-tables.xlsx new file mode 100644 index 00000000..c35b4718 Binary files /dev/null and b/db/data/scotgov/council_tax_collection_2025_26/council-tax-collection-statistics-2025-26-publication-tables.xlsx differ diff --git a/db/data/scotgov/council_tax_collection_2025_26/manifest.yaml b/db/data/scotgov/council_tax_collection_2025_26/manifest.yaml new file mode 100644 index 00000000..7c061fb2 --- /dev/null +++ b/db/data/scotgov/council_tax_collection_2025_26/manifest.yaml @@ -0,0 +1,19 @@ +source_id: scotgov +package_id: scotgov-council-tax-collection-2025-26 +dataset: scotgov_scotgov-council-tax-collection-2025-26 +source_page: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ +table: 'Council Tax Collection Statistics, 2025-26: publication tables (CTRR), Figure + 1 Council Tax billed and received' +files: + 2026: + filename: council-tax-collection-statistics-2025-26-publication-tables.xlsx + source_url: https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2026/06/council-tax-collection-statistics-2025-26/documents/council-tax-collection-statistics-2025-26-publication-tables/council-tax-collection-statistics-2025-26-publication-tables/govscot%3Adocument/council-tax-collection-statistics-2025-26-publication-tables.xlsx + sha256: 3407ea125aad0781f951086b1f4daabe3019cd2b4d45ee4cdcf2b838073814cc + size_bytes: 154209 + fetched_at: '2026-08-23T07:43:56+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/scotgov/scotgov-council-tax-collection-2025-26/2026/3407ea125aad0781f951086b1f4daabe3019cd2b4d45ee4cdcf2b838073814cc/council-tax-collection-statistics-2025-26-publication-tables.xlsx + uri: r2://ledger-raw/raw/scotgov/scotgov-council-tax-collection-2025-26/2026/3407ea125aad0781f951086b1f4daabe3019cd2b4d45ee4cdcf2b838073814cc/council-tax-collection-statistics-2025-26-publication-tables.xlsx diff --git a/db/data/scotgov/slgfs_council_tax_2024_25/SLGFS_2024-25_Publication_Tables_FINAL_2026-02-05.xlsx b/db/data/scotgov/slgfs_council_tax_2024_25/SLGFS_2024-25_Publication_Tables_FINAL_2026-02-05.xlsx new file mode 100644 index 00000000..bbef8feb Binary files /dev/null and b/db/data/scotgov/slgfs_council_tax_2024_25/SLGFS_2024-25_Publication_Tables_FINAL_2026-02-05.xlsx differ diff --git a/db/data/scotgov/slgfs_council_tax_2024_25/manifest.yaml b/db/data/scotgov/slgfs_council_tax_2024_25/manifest.yaml new file mode 100644 index 00000000..3766021a --- /dev/null +++ b/db/data/scotgov/slgfs_council_tax_2024_25/manifest.yaml @@ -0,0 +1,19 @@ +source_id: scotgov +package_id: scotgov-slgfs-council-tax-2024-25 +dataset: scotgov_scotgov-slgfs-council-tax-2024-25 +source_page: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ +table: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25: publication + tables, council tax tables 2.6, 2.8, 2.10, 2.11 and chart 2.7' +files: + 2026: + filename: SLGFS_2024-25_Publication_Tables_FINAL_2026-02-05.xlsx + source_url: https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2026/02/scottish-local-government-finance-statistics-2024-25/documents/publication-tables/publication-tables/govscot%3Adocument/SLGFS%2B2024-25%2B-%2BPublication%2BTables%2B-%2BFINAL%2B-%2B%2B2026-02-05%2B1444.xlsx + sha256: f8556da4a11963eb4992a67e38b3bddad1c7b0d2d50c93cfc4c76a1e533e1c58 + size_bytes: 488900 + fetched_at: '2026-08-23T07:43:57+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/scotgov/scotgov-slgfs-council-tax-2024-25/2026/f8556da4a11963eb4992a67e38b3bddad1c7b0d2d50c93cfc4c76a1e533e1c58/SLGFS_2024-25_Publication_Tables_FINAL_2026-02-05.xlsx + uri: r2://ledger-raw/raw/scotgov/scotgov-slgfs-council-tax-2024-25/2026/f8556da4a11963eb4992a67e38b3bddad1c7b0d2d50c93cfc4c76a1e533e1c58/SLGFS_2024-25_Publication_Tables_FINAL_2026-02-05.xlsx diff --git a/db/data/welshgov/council_tax_collection_2024_25/council-tax-collection-rates-april-2024-march-2025-511.xlsx b/db/data/welshgov/council_tax_collection_2024_25/council-tax-collection-rates-april-2024-march-2025-511.xlsx new file mode 100644 index 00000000..34354c70 Binary files /dev/null and b/db/data/welshgov/council_tax_collection_2024_25/council-tax-collection-rates-april-2024-march-2025-511.xlsx differ diff --git a/db/data/welshgov/council_tax_collection_2024_25/manifest.yaml b/db/data/welshgov/council_tax_collection_2024_25/manifest.yaml new file mode 100644 index 00000000..d3a425c5 --- /dev/null +++ b/db/data/welshgov/council_tax_collection_2024_25/manifest.yaml @@ -0,0 +1,19 @@ +source_id: welshgov +package_id: welshgov-council-tax-collection-2024-25 +dataset: welshgov_welshgov-council-tax-collection-2024-25 +source_page: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 +table: Council tax collection rates in Wales, April 2024 to March 2025, Table 2 amounts + outstanding in respect of 2024-25 bills and arrears +files: + 2025: + filename: council-tax-collection-rates-april-2024-march-2025-511.xlsx + source_url: https://www.gov.wales/sites/default/files/statistics-and-research/2025-06/council-tax-collection-rates-april-2024-march-2025-511.xlsx + sha256: 16fec848ac73c2e4bcd3eed2220d8b5801ae6ea394dc9bda93debf9da49695c4 + size_bytes: 22661 + fetched_at: '2026-08-23T07:43:59+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/welshgov/welshgov-council-tax-collection-2024-25/2025/16fec848ac73c2e4bcd3eed2220d8b5801ae6ea394dc9bda93debf9da49695c4/council-tax-collection-rates-april-2024-march-2025-511.xlsx + uri: r2://ledger-raw/raw/welshgov/welshgov-council-tax-collection-2024-25/2025/16fec848ac73c2e4bcd3eed2220d8b5801ae6ea394dc9bda93debf9da49695c4/council-tax-collection-rates-april-2024-march-2025-511.xlsx diff --git a/db/data/welshgov/council_tax_collection_2025_26/council-tax-collection-rates-april-2025-march-2026-086128.xlsx b/db/data/welshgov/council_tax_collection_2025_26/council-tax-collection-rates-april-2025-march-2026-086128.xlsx new file mode 100644 index 00000000..08624da2 Binary files /dev/null and b/db/data/welshgov/council_tax_collection_2025_26/council-tax-collection-rates-april-2025-march-2026-086128.xlsx differ diff --git a/db/data/welshgov/council_tax_collection_2025_26/manifest.yaml b/db/data/welshgov/council_tax_collection_2025_26/manifest.yaml new file mode 100644 index 00000000..e0cc80cd --- /dev/null +++ b/db/data/welshgov/council_tax_collection_2025_26/manifest.yaml @@ -0,0 +1,19 @@ +source_id: welshgov +package_id: welshgov-council-tax-collection-2025-26 +dataset: welshgov_welshgov-council-tax-collection-2025-26 +source_page: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 +table: Council tax collection rates in Wales, April 2025 to March 2026, Table 2 amounts + outstanding in respect of 2025-26 bills and arrears +files: + 2026: + filename: council-tax-collection-rates-april-2025-march-2026-086128.xlsx + source_url: https://www.gov.wales/sites/default/files/statistics-and-research/2026-06/council-tax-collection-rates-april-2025-march-2026-086128.xlsx + sha256: f7f2fee6ebb69f6fee7ce8b393e15d5ba2e27ace6dd19c2f6c1ee5b0e355d81e + size_bytes: 21987 + fetched_at: '2026-08-23T07:43:58+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/welshgov/welshgov-council-tax-collection-2025-26/2026/f7f2fee6ebb69f6fee7ce8b393e15d5ba2e27ace6dd19c2f6c1ee5b0e355d81e/council-tax-collection-rates-april-2025-march-2026-086128.xlsx + uri: r2://ledger-raw/raw/welshgov/welshgov-council-tax-collection-2025-26/2026/f7f2fee6ebb69f6fee7ce8b393e15d5ba2e27ace6dd19c2f6c1ee5b0e355d81e/council-tax-collection-rates-april-2025-march-2026-086128.xlsx diff --git a/db/data/welshgov/ctrs_annual_report_2024_25/council-tax-reduction-scheme-annual-report-2024-to-2025_0.pdf b/db/data/welshgov/ctrs_annual_report_2024_25/council-tax-reduction-scheme-annual-report-2024-to-2025_0.pdf new file mode 100644 index 00000000..674ec2ae Binary files /dev/null and b/db/data/welshgov/ctrs_annual_report_2024_25/council-tax-reduction-scheme-annual-report-2024-to-2025_0.pdf differ diff --git a/db/data/welshgov/ctrs_annual_report_2024_25/manifest.yaml b/db/data/welshgov/ctrs_annual_report_2024_25/manifest.yaml new file mode 100644 index 00000000..97a04c01 --- /dev/null +++ b/db/data/welshgov/ctrs_annual_report_2024_25/manifest.yaml @@ -0,0 +1,19 @@ +source_id: welshgov +package_id: welshgov-ctrs-annual-report-2024-25 +dataset: welshgov_welshgov-ctrs-annual-report-2024-25 +source_page: https://www.gov.wales/council-tax-reduction-scheme-annual-report-2024-2025 +table: 'Council Tax Reduction Scheme: annual report 2024 to 2025, Table 2 total value + of CTRS awards in Wales' +files: + 2025: + filename: council-tax-reduction-scheme-annual-report-2024-to-2025_0.pdf + source_url: https://www.gov.wales/sites/default/files/publications/2025-08/council-tax-reduction-scheme-annual-report-2024-to-2025_0.pdf + sha256: 3f447d6550b96708649d9bf1c1b6d282ce4b7d18c51043da07c0b0597c5e674c + size_bytes: 526183 + fetched_at: '2026-08-23T08:43:02+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/welshgov/welshgov-ctrs-annual-report-2024-25/2025/3f447d6550b96708649d9bf1c1b6d282ce4b7d18c51043da07c0b0597c5e674c/council-tax-reduction-scheme-annual-report-2024-to-2025_0.pdf + uri: r2://ledger-raw/raw/welshgov/welshgov-ctrs-annual-report-2024-25/2025/3f447d6550b96708649d9bf1c1b6d282ce4b7d18c51043da07c0b0597c5e674c/council-tax-reduction-scheme-annual-report-2024-to-2025_0.pdf diff --git a/db/data/welshgov/ctrs_annual_report_2025_26/council-tax-reduction-scheme-annual-report-2025-to-2026.pdf b/db/data/welshgov/ctrs_annual_report_2025_26/council-tax-reduction-scheme-annual-report-2025-to-2026.pdf new file mode 100644 index 00000000..4b5fc41e Binary files /dev/null and b/db/data/welshgov/ctrs_annual_report_2025_26/council-tax-reduction-scheme-annual-report-2025-to-2026.pdf differ diff --git a/db/data/welshgov/ctrs_annual_report_2025_26/manifest.yaml b/db/data/welshgov/ctrs_annual_report_2025_26/manifest.yaml new file mode 100644 index 00000000..27398f1b --- /dev/null +++ b/db/data/welshgov/ctrs_annual_report_2025_26/manifest.yaml @@ -0,0 +1,19 @@ +source_id: welshgov +package_id: welshgov-ctrs-annual-report-2025-26 +dataset: welshgov_welshgov-ctrs-annual-report-2025-26 +source_page: https://www.gov.wales/council-tax-reduction-scheme-annual-report-2025-2026 +table: 'Council Tax Reduction Scheme: annual report 2025 to 2026, Table 2 total value + of CTRS awards in Wales' +files: + 2026: + filename: council-tax-reduction-scheme-annual-report-2025-to-2026.pdf + source_url: https://www.gov.wales/sites/default/files/publications/2026-08/council-tax-reduction-scheme-annual-report-2025-to-2026.pdf + sha256: 6844f76e0d599e2e7fd855554e474448e0a350562aca6aa9561df5b7c808e593 + size_bytes: 491054 + fetched_at: '2026-08-23T08:43:00+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/welshgov/welshgov-ctrs-annual-report-2025-26/2026/6844f76e0d599e2e7fd855554e474448e0a350562aca6aa9561df5b7c808e593/council-tax-reduction-scheme-annual-report-2025-to-2026.pdf + uri: r2://ledger-raw/raw/welshgov/welshgov-ctrs-annual-report-2025-26/2026/6844f76e0d599e2e7fd855554e474448e0a350562aca6aa9561df5b7c808e593/council-tax-reduction-scheme-annual-report-2025-to-2026.pdf diff --git a/docs/agent-source-package-harness.md b/docs/agent-source-package-harness.md index 48f7522a..546c589c 100644 --- a/docs/agent-source-package-harness.md +++ b/docs/agent-source-package-harness.md @@ -465,6 +465,52 @@ uv run chronicle build-suite scotgov-scottish-budget-social-security-assistance- --out /tmp/chronicle-scotgov-scottish-budget-social-security-assistance-2026 \ --replace +uv run chronicle validate-package scotgov-council-tax-collection-2025-26 --year 2026 +uv run chronicle build-suite scotgov-council-tax-collection-2025-26 \ + --year 2026 \ + --out /tmp/chronicle-scotgov-council-tax-collection-2025-26 \ + --replace +uv run chronicle validate-package scotgov-council-tax-collection-2024-25 --year 2025 +uv run chronicle build-suite scotgov-council-tax-collection-2024-25 \ + --year 2025 \ + --out /tmp/chronicle-scotgov-council-tax-collection-2024-25 \ + --replace +uv run chronicle validate-package scotgov-slgfs-council-tax-2024-25 --year 2026 +uv run chronicle build-suite scotgov-slgfs-council-tax-2024-25 \ + --year 2026 \ + --out /tmp/chronicle-scotgov-slgfs-council-tax-2024-25 \ + --replace +uv run chronicle validate-package welshgov-council-tax-collection-2025-26 --year 2026 +uv run chronicle build-suite welshgov-council-tax-collection-2025-26 \ + --year 2026 \ + --out /tmp/chronicle-welshgov-council-tax-collection-2025-26 \ + --replace +uv run chronicle validate-package welshgov-council-tax-collection-2024-25 --year 2025 +uv run chronicle build-suite welshgov-council-tax-collection-2024-25 \ + --year 2025 \ + --out /tmp/chronicle-welshgov-council-tax-collection-2024-25 \ + --replace +uv run chronicle validate-package welshgov-ctrs-annual-report-2025-26 --year 2026 +uv run chronicle build-suite welshgov-ctrs-annual-report-2025-26 \ + --year 2026 \ + --out /tmp/chronicle-welshgov-ctrs-annual-report-2025-26 \ + --replace +uv run chronicle validate-package welshgov-ctrs-annual-report-2024-25 --year 2025 +uv run chronicle build-suite welshgov-ctrs-annual-report-2024-25 \ + --year 2025 \ + --out /tmp/chronicle-welshgov-ctrs-annual-report-2024-25 \ + --replace +uv run chronicle validate-package mhclg-council-tax-levels-england-summary-2025-26 --year 2026 +uv run chronicle build-suite mhclg-council-tax-levels-england-summary-2025-26 \ + --year 2026 \ + --out /tmp/chronicle-mhclg-council-tax-levels-england-summary-2025-26 \ + --replace +uv run chronicle validate-package mhclg-council-tax-collection-england-2025-26 --year 2026 +uv run chronicle build-suite mhclg-council-tax-collection-england-2025-26 \ + --year 2026 \ + --out /tmp/chronicle-mhclg-council-tax-collection-england-2025-26 \ + --replace + uv run chronicle validate-package dft-nts-vehicle-ownership-2024 --year 2024 uv run chronicle build-suite dft-nts-vehicle-ownership-2024 \ --year 2024 \ diff --git a/docs/pe-uk-source-checklist.md b/docs/pe-uk-source-checklist.md index c68c11e5..a4ce3f07 100644 --- a/docs/pe-uk-source-checklist.md +++ b/docs/pe-uk-source-checklist.md @@ -88,6 +88,43 @@ cannot be obtained. Nothing in uk-data is absent from this table. | Constituency ASHE earnings ([`create_employment_incomes.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/datasets/local_areas/constituencies/targets/create_employment_incomes.py)) | `employment_income.csv` band distribution | **excluded (computed)** | — | — | The committed NOMIS ASHE workbook feeds an interpolated band distribution (`interp1d` + `quad` over earnings percentiles) that `loss.py` never reads — it is not a target input. The publisher percentiles could be ported if a target ever needs them. | | Devolved constituency rent anchors ([`devolved_housing.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/datasets/local_areas/constituencies/devolved_housing.py)) | Wales/Scotland `private_renter_households`, `annual_private_rent` at constituency | **excluded (computed); base facts ported** | `ons-pipr-rents-by-area-june-2026`, `ons-census2021-ts054-tenure-lad`, `nrs-census2022-uv404-tenure-council-area` | wave-3 branch | **Re-based, not blocked.** uk-data hardcodes country totals (200,700 households / £795pm Wales; 357,706 / £999pm Scotland) with no citation and allocates them across 2010 constituencies by population share — both the values and the allocation are **excluded (computed)**. The publisher facts that let a consumer rebuild them are now ported: PIPR carries an average private rent for Wales (`W92000004`) and Scotland (`S92000003`), and the census tenure legs carry private-rented household counts per local authority. An earlier revision of this checklist called this family blocked; that is no longer true. | +## Beyond parity — council tax nation totals and CTR cost + +Publisher comparators for the council-tax diagnosis in +[policyengine-uk-data#448](https://github.com/PolicyEngine/policyengine-uk-data/issues/448): +nation-level billed or collectable council tax and the cost of council tax +reduction, which uk-data never targeted (its nation rows come from OBR Table +4.1, already in `obr-efo-expenditure-march-2026`). Each package ports the +publisher's stored cells for the Scotland/Wales/England rows of the selected +table; within that table the only exclusions are cells the publisher itself +labels as arithmetic over other cells (Welsh columns `5=(1+2-3-4)`, `8=(7/6)`, +`10=(6-7-9)`, `11=(10+5)`, `12=(11-1)`; MHCLG and SLGFS "percentage change" +rows and columns). Out-of-scope rows and tables (per-authority rows, +non-domestic rates, caseload and percentage tables) are named in each header +comment. + +| publisher table | Chronicle package(s) | facts | notes | +|---|---|---|---| +| Scottish Government Council Tax Collection Statistics 2025-26 and 2024-25, publication tables, Figure 1 (CTRR: net amount billed after CTR, excluding water and sewerage; amount received; uncollected; percentage received, by year billed 1999-00 onwards) | `scotgov-council-tax-collection-2025-26` (108), `scotgov-council-tax-collection-2024-25` (104) | 212 | Two vintages of the same table: each year row is restated as at the later 31 March, so 1999-00 to 2024-25 appear in both with different values (`duplicate_semantic_fact_key` warnings by design); consumers pin `source_table`. Scotland row only; per-authority rows on the other worksheets are wave-3 scope. | +| Scottish Local Government Finance Statistics 2024-25, publication tables: Table 2.11 (CTR funding from SG, final total reduction in liability), Table 2.8 (council tax income after CTR), Table 2.6 (the same income 2020-21 to 2023-24), Chart 2.7 (potential yield by band: billed estimate, CTR, single person discount, exemptions, other discounts, gross), Table 2.10 (average bill before/after CTR 2020-21 to 2024-25) | `scotgov-slgfs-council-tax-2024-25` | 71 | The GBP 389m Scottish CTR cost (Table 2.11, GBP 389,010 thousand) and the GBP 390.3m CTRR-based estimate (Chart 2.7) are both ported. The collection statistics' own page attributes its Figure 9 to this chart. Scotland rows only. | +| Welsh Government Council tax collection rates 2025-26 and 2024-25, Table 2 (arrears brought forward, prior-year debits/credits, arrears collected and written off, in-year net collectable debit excluding CTRS, amount collected, written off) | `welshgov-council-tax-collection-2025-26` (7), `welshgov-council-tax-collection-2024-25` (7) | 14 | Total Wales row only; the 22 authority rows are wave-3 scope. Table 1 (percentage rates, including a revised previous-year rate and a memo assumed rate) is outside the amounts-only packages. gov.wales 403s plain fetches (browser headers). | +| Welsh Government Council Tax Reduction Scheme annual reports 2025-26 and 2024-25 (PDF), Table 2 total value of CTRS awards in Wales, GBP thousand | `welshgov-ctrs-annual-report-2025-26` (2), `welshgov-ctrs-annual-report-2024-25` (2) | 4 | The Welsh CTRS cost: 2023-24 GBP 301,121 thousand, 2024-25 GBP 322,938 thousand (printed in both reports, so consumers selecting 2024-25 pin `source_table`), 2025-26 GBP 347,393 thousand. Publisher PDF parsed with `pdf_text_numbers` (LIHEAP/ISC/PIP precedent). The annex workbooks carry caseloads only. | +| MHCLG Council Tax levels set by local authorities in England 2025-26, Tables 1-9 (re-issued 22 April 2026 with 2021-22 to 2025-26 revised), Table 1 England summary 2021-22 to 2025-26 (requirement excluding/including parish precepts, parish precepts, taxbase, average Band D) | `mhclg-council-tax-levels-england-summary-2025-26` | 30 | The GBP 44.1bn requirement and 19.3m Band D taxbase. England's LCTS is a taxbase deduction; no LCTS cost in GBP is printed in the workbook, so none is ported. | +| MHCLG Collection rates for council tax and non-domestic rates in England 2025-26 (re-issued 31 July 2026 for Kensington & Chelsea), Table 5 (council tax net collectable debit and amount collected in year, 2021-22 to 2025-26) | `mhclg-council-tax-collection-england-2025-26` | 10 | The England counterpart of the Scottish net billed and Welsh net collectable debit. The 2024-25 release repeats these values for 2021-22 to 2024-25 and adds only 2020-21; Tables 1 (receipts irrespective of year) and 2 (rates by class) are not ported. | + +Not ported, no publisher measure found: an England LCTS cost in GBP (MHCLG +publishes the taxbase deduction, not an amount; not found in the levels or +taxbase releases checked). Scotland's and Wales's per-authority rows and the +Welsh rate tables are cheap follow-ups inside the pinned artifacts. + +Activation in Microcosm is a separate change. The held ids +`obr.council_tax_{england,scotland,wales}` and `obr.domestic_rates` select +`source_name: obr`, and Chronicle already emits their facts from +`obr-efo-expenditure-march-2026`; they are held because microcosm's geography +pin (derived from the target id) is the nation while the OBR rows are stamped +`K02000001`. Pointing those ids at these packages, or re-pinning them, is a +microcosm-side decision recorded in the PR that added these packages. + ## Remaining — not yet started | family | targets | plan | diff --git a/packages/mhclg/council_tax_collection_england_2025_26/source_package.yaml b/packages/mhclg/council_tax_collection_england_2025_26/source_package.yaml new file mode 100644 index 00000000..fbbcb3f6 --- /dev/null +++ b/packages/mhclg/council_tax_collection_england_2025_26/source_package.yaml @@ -0,0 +1,555 @@ +# MHCLG Collection rates for council tax and non-domestic rates in England +# 2025 to 2026 (QRC4 returns; the 2025-26 figures were revised to include +# Kensington & Chelsea in the re-issue gov.uk dates 31 July 2026, workbook +# dated 30 July 2026). Table 5 prints, for 2021-22 to 2025-26, the council tax +# net collectable debit and the amount collected in year, England, in GBP +# millions. The net collectable debit is the council tax that authorities +# would collect for the year if everyone liable had paid, after local council +# tax support, discounts and exemptions: the England counterpart of the +# Scottish net amount billed and the Welsh net collectable debit, and a +# billed-basis companion to the council tax requirement in the levels release. +# +# One record set per line and year, as in the OBR EFO packages. Ported: the +# two council tax amount rows x five years. Excluded: the two rows the +# publisher labels 'percentage change (%)' (their 2021-22 column compares with +# a 2020-21 base that is not printed in this artifact) and the four +# non-domestic rates rows (out of scope). The same release's Table 1 (receipts +# irrespective of the year billed) and Table 2 (collection rates by authority +# class) are not ported; the 2024-25 release prints identical values for +# 2021-22 to 2024-25 and adds only 2020-21, so it is superseded by this +# artifact. Split-year labels store the opening year: '2025 to 2026 [r]' is +# fiscal_year 2025. +schema_version: ledger.source_package.v1 +package_id: mhclg-council-tax-collection-england-2025-26 +label: 'MHCLG collection rates, England 2025-26: council tax net collectable debit and amount + collected in year, England 2021-22 to 2025-26' +artifact: + source_name: mhclg + source_table: Collection rates for council tax and non-domestic rates in England 2025 to + 2026, Table 5 amount collected in year + resource_package: db + resource_directory: data/mhclg/council_tax_collection_england_2025_26 + manifest: manifest.yaml + vintage: collection_rates_2025_26 + extracted_at: '2026-08-23' + extraction_method: ods used-range cell parse of the Table_5 worksheet + parser: ods_used_range + sheet_name: Table_5 + artifact_year: 2026 +record_sets: +- record_set_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2021.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2021 + sheet_name: Table_5 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: net_collectable_debit + label: 'Council tax: net collectable debit (GBP millions)' + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Council tax: Net Collectable Debit (\xA3 million) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 6 + expected_value: 'Council tax: Net Collectable Debit percentage change (%)' + label: percentage-change row below the amount row (not ported) + - column: A + row: 1 + expected_value: 'Table 5: Council tax and non-domestic rates - amount collected in year, + England, 2021-22 to 2025-26' + label: table title + measures: + - measure_id: amount + label: 'Council tax: net collectable debit (GBP millions), 2021 to 2022' + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2021 to 2022 + concept: mhclg.council_tax.net_collectable_debit + source_concept: mhclg.council_tax.net_collectable_debit + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Net Collectable\ + \ Debit (\xA3 million) [note a]', column '2021 to 2022'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2021.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2021 + sheet_name: Table_5 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: amount_collected_in_year + label: 'Council tax: amount collected in year (GBP millions)' + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: "Council tax: Amount collected in year (\xA3 million)" + table_record_kind: total + guard_cells: + - column: A + row: 8 + expected_value: 'Council tax: Amount collected in year percentage change (%)' + label: percentage-change row below the amount row (not ported) + measures: + - measure_id: amount + label: 'Council tax: amount collected in year (GBP millions), 2021 to 2022' + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2021 to 2022 + concept: mhclg.council_tax.amount_collected_in_year + source_concept: mhclg.council_tax.amount_collected_in_year + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Amount collected\ + \ in year (\xA3 million)', column '2021 to 2022'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2022 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2022.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2022 + sheet_name: Table_5 + period_type: fiscal_year + period: 2022 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: net_collectable_debit + label: 'Council tax: net collectable debit (GBP millions)' + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Council tax: Net Collectable Debit (\xA3 million) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 6 + expected_value: 'Council tax: Net Collectable Debit percentage change (%)' + label: percentage-change row below the amount row (not ported) + - column: A + row: 1 + expected_value: 'Table 5: Council tax and non-domestic rates - amount collected in year, + England, 2021-22 to 2025-26' + label: table title + measures: + - measure_id: amount + label: 'Council tax: net collectable debit (GBP millions), 2022 to 2023' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022 to 2023 + concept: mhclg.council_tax.net_collectable_debit + source_concept: mhclg.council_tax.net_collectable_debit + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Net Collectable\ + \ Debit (\xA3 million) [note a]', column '2022 to 2023'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2022 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2022.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2022 + sheet_name: Table_5 + period_type: fiscal_year + period: 2022 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: amount_collected_in_year + label: 'Council tax: amount collected in year (GBP millions)' + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: "Council tax: Amount collected in year (\xA3 million)" + table_record_kind: total + guard_cells: + - column: A + row: 8 + expected_value: 'Council tax: Amount collected in year percentage change (%)' + label: percentage-change row below the amount row (not ported) + measures: + - measure_id: amount + label: 'Council tax: amount collected in year (GBP millions), 2022 to 2023' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022 to 2023 + concept: mhclg.council_tax.amount_collected_in_year + source_concept: mhclg.council_tax.amount_collected_in_year + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Amount collected\ + \ in year (\xA3 million)', column '2022 to 2023'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2023 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2023.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2023 + sheet_name: Table_5 + period_type: fiscal_year + period: 2023 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: net_collectable_debit + label: 'Council tax: net collectable debit (GBP millions)' + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Council tax: Net Collectable Debit (\xA3 million) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 6 + expected_value: 'Council tax: Net Collectable Debit percentage change (%)' + label: percentage-change row below the amount row (not ported) + - column: A + row: 1 + expected_value: 'Table 5: Council tax and non-domestic rates - amount collected in year, + England, 2021-22 to 2025-26' + label: table title + measures: + - measure_id: amount + label: 'Council tax: net collectable debit (GBP millions), 2023 to 2024' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023 to 2024 + concept: mhclg.council_tax.net_collectable_debit + source_concept: mhclg.council_tax.net_collectable_debit + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Net Collectable\ + \ Debit (\xA3 million) [note a]', column '2023 to 2024'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2023 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2023.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2023 + sheet_name: Table_5 + period_type: fiscal_year + period: 2023 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: amount_collected_in_year + label: 'Council tax: amount collected in year (GBP millions)' + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: "Council tax: Amount collected in year (\xA3 million)" + table_record_kind: total + guard_cells: + - column: A + row: 8 + expected_value: 'Council tax: Amount collected in year percentage change (%)' + label: percentage-change row below the amount row (not ported) + measures: + - measure_id: amount + label: 'Council tax: amount collected in year (GBP millions), 2023 to 2024' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023 to 2024 + concept: mhclg.council_tax.amount_collected_in_year + source_concept: mhclg.council_tax.amount_collected_in_year + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Amount collected\ + \ in year (\xA3 million)', column '2023 to 2024'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2024.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2024 + sheet_name: Table_5 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: net_collectable_debit + label: 'Council tax: net collectable debit (GBP millions)' + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Council tax: Net Collectable Debit (\xA3 million) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 6 + expected_value: 'Council tax: Net Collectable Debit percentage change (%)' + label: percentage-change row below the amount row (not ported) + - column: A + row: 1 + expected_value: 'Table 5: Council tax and non-domestic rates - amount collected in year, + England, 2021-22 to 2025-26' + label: table title + measures: + - measure_id: amount + label: 'Council tax: net collectable debit (GBP millions), 2024 to 2025' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024 to 2025 + concept: mhclg.council_tax.net_collectable_debit + source_concept: mhclg.council_tax.net_collectable_debit + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Net Collectable\ + \ Debit (\xA3 million) [note a]', column '2024 to 2025'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2024.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2024 + sheet_name: Table_5 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: amount_collected_in_year + label: 'Council tax: amount collected in year (GBP millions)' + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: "Council tax: Amount collected in year (\xA3 million)" + table_record_kind: total + guard_cells: + - column: A + row: 8 + expected_value: 'Council tax: Amount collected in year percentage change (%)' + label: percentage-change row below the amount row (not ported) + measures: + - measure_id: amount + label: 'Council tax: amount collected in year (GBP millions), 2024 to 2025' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024 to 2025 + concept: mhclg.council_tax.amount_collected_in_year + source_concept: mhclg.council_tax.amount_collected_in_year + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Amount collected\ + \ in year (\xA3 million)', column '2024 to 2025'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2025.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.net_collectable_debit.fy2025 + sheet_name: Table_5 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: net_collectable_debit + label: 'Council tax: net collectable debit (GBP millions)' + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Council tax: Net Collectable Debit (\xA3 million) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 6 + expected_value: 'Council tax: Net Collectable Debit percentage change (%)' + label: percentage-change row below the amount row (not ported) + - column: A + row: 1 + expected_value: 'Table 5: Council tax and non-domestic rates - amount collected in year, + England, 2021-22 to 2025-26' + label: table title + measures: + - measure_id: amount + label: 'Council tax: net collectable debit (GBP millions), 2025 to 2026 [r]' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.net_collectable_debit + source_concept: mhclg.council_tax.net_collectable_debit + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Net Collectable\ + \ Debit (\xA3 million) [note a]', column '2025 to 2026 [r]'; GBP millions (value_scale\ + \ 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2025.v1 + source_record_id_prefix: mhclg.ct_collection_2025_26.table_5.amount_collected_in_year.fy2025 + sheet_name: Table_5 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.collection_line + rows: + - value_id: amount_collected_in_year + label: 'Council tax: amount collected in year (GBP millions)' + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: "Council tax: Amount collected in year (\xA3 million)" + table_record_kind: total + guard_cells: + - column: A + row: 8 + expected_value: 'Council tax: Amount collected in year percentage change (%)' + label: percentage-change row below the amount row (not ported) + measures: + - measure_id: amount + label: 'Council tax: amount collected in year (GBP millions), 2025 to 2026 [r]' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.amount_collected_in_year + source_concept: mhclg.council_tax.amount_collected_in_year + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Collection rates for council tax and non-domestic rates\ + \ in England 2025 to 2026, Table 5 (Table 5: Council tax and non-domestic rates - amount\ + \ collected in year, England, 2021-22 to 2025-26), row 'Council tax: Amount collected\ + \ in year (\xA3 million)', column '2025 to 2026 [r]'; GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 diff --git a/packages/mhclg/council_tax_levels_england_summary_2025_26/source_package.yaml b/packages/mhclg/council_tax_levels_england_summary_2025_26/source_package.yaml new file mode 100644 index 00000000..61258249 --- /dev/null +++ b/packages/mhclg/council_tax_levels_england_summary_2025_26/source_package.yaml @@ -0,0 +1,1468 @@ +# MHCLG Council Tax levels set by local authorities in England 2025 to 2026, +# Tables 1 to 9 (revised; first published 20 March 2025, revised 25 April 2025 +# and 22 April 2026, the last re-issue revising 2021-22 to 2025-26, so every +# year column carries '[r]'). Table 1 'Calculating council tax levels: England +# summary' prints, for 2021-22 to 2025-26, the council tax requirement +# including the adult social care precept and excluding parish precepts, +# parish precepts, the council tax requirement including both, the taxbase for +# council tax-setting purposes (millions of Band D equivalents) and the +# average Band D council tax with and without parish precepts. +# +# The requirement is the amount billing authorities budget to raise from +# council tax; it is net of local council tax support, which in England is a +# reduction of the taxbase rather than a published expenditure line, so no +# LCTS cost is printed in this workbook. It is the budget-basis companion to +# the billed and collectable totals; the England counterpart of the Scottish +# net amount billed and the Welsh net collectable debit is the net collectable +# debit in mhclg-council-tax-collection-england-2025-26. +# +# One record set per line and year, as in the OBR EFO packages: a period is +# not a measure, and the lines carry different units (GBP millions, millions +# of Band D equivalents, GBP per Band D dwelling). The +# requirement-including-parish-precepts row is the publisher's headline figure +# (GBP 44.1bn in 2025-26) and the two average Band D rows are the release's +# headline levels; all six rows are ported as printed. The publisher labels +# none of them as arithmetic, although the requirement row equals the two rows +# above it and the Band D rows are the requirement over the taxbase rounded to +# the penny. Split-year labels store the opening year: '2025 to 2026 [r]' is +# fiscal_year 2025. Per-authority figures are the existing Table 10 package +# family. The ods parser collapses whitespace and joins multi-paragraph cells +# with a space, so the guards carry that form. +schema_version: ledger.source_package.v1 +package_id: mhclg-council-tax-levels-england-summary-2025-26 +label: 'MHCLG council tax levels, England 2025-26 (revised tables): council tax requirement, + parish precepts, taxbase and average Band D, England summary 2021-22 to 2025-26' +artifact: + source_name: mhclg + source_table: Council Tax levels set by local authorities in England 2025 to 2026, Tables + 1 to 9 (revised), Table 1 England summary + resource_package: db + resource_directory: data/mhclg/council_tax_levels_england_summary_2025_26 + manifest: manifest.yaml + vintage: council_tax_levels_2025_26_revised + extracted_at: '2026-08-23' + extraction_method: ods used-range cell parse of the Table_1 worksheet + parser: ods_used_range + sheet_name: Table_1 + artifact_year: 2026 +record_sets: +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2021.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2021 + sheet_name: Table_1 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement_excluding_parish_precepts + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions) + ordinal: 0 + row_number: 4 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care precept, excluding\ + \ parish precepts (\xA3 millions) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 1 + expected_value: 'Table 1: Calculating council tax levels: England summary, 2021 to 2022 + to 2025 to 2026' + label: table title + measures: + - measure_id: amount + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions), 2021 to 2022 [r] + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2021 to 2022 [r] + concept: mhclg.council_tax.requirement_excluding_parish_precepts + source_concept: mhclg.council_tax.requirement_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care precept, excluding parish precepts (\xA3 millions) [note a]', column\ + \ '2021 to 2022 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2021.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2021 + sheet_name: Table_1 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: parish_precepts + label: Parish precepts (GBP millions) + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Parish precepts (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Parish precepts (GBP millions), 2021 to 2022 [r] + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2021 to 2022 [r] + concept: mhclg.council_tax.parish_precepts + source_concept: mhclg.council_tax.parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Parish precepts (\xA3 millions)',\ + \ column '2021 to 2022 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2021.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement.fy2021 + sheet_name: Table_1 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement + label: Council tax requirement including adult social care and parish precepts (GBP millions) + ordinal: 0 + row_number: 6 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care and parish precepts\ + \ (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Council tax requirement including adult social care and parish precepts (GBP millions), + 2021 to 2022 [r] + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2021 to 2022 [r] + concept: mhclg.council_tax.requirement + source_concept: mhclg.council_tax.requirement + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care and parish precepts (\xA3 millions)', column '2021 to 2022 [r]';\ + \ published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2021.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.taxbase.fy2021 + sheet_name: Table_1 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: taxbase + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings) + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: Taxbase for council tax-setting purposes (millions) + table_record_kind: total + measures: + - measure_id: amount + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings), + 2021 to 2022 [r] + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2021 to 2022 [r] + concept: mhclg.council_tax.taxbase_band_d_equivalents + source_concept: mhclg.council_tax.taxbase_band_d_equivalents + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: 'MHCLG, Council Tax levels set by local authorities in England + 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels: + England summary, 2021 to 2022 to 2025 to 2026), row ''Taxbase for council tax-setting + purposes (millions)'', column ''2021 to 2022 [r]''; published in millions (value_scale + 1000000).' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2021.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2021 + sheet_name: Table_1 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d_excluding_parish_precepts + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP) + ordinal: 0 + row_number: 8 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care, excluding\ + \ parish precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP), 2021 to 2022 [r] + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2021 to 2022 [r] + concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + source_concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care, excluding parish precepts (\xA3)', column '2021 to 2022 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2021 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2021.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2021 + sheet_name: Table_1 + period_type: fiscal_year + period: 2021 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d + label: Average Band D council tax including adult social care and parish precepts (GBP) + ordinal: 0 + row_number: 9 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care and parish\ + \ precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care and parish precepts (GBP), + 2021 to 2022 [r] + ordinal: 0 + column: B + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2021 to 2022 [r] + concept: mhclg.council_tax.average_band_d + source_concept: mhclg.council_tax.average_band_d + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care and parish precepts (\xA3)', column '2021 to 2022 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2022 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2022.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2022 + sheet_name: Table_1 + period_type: fiscal_year + period: 2022 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement_excluding_parish_precepts + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions) + ordinal: 0 + row_number: 4 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care precept, excluding\ + \ parish precepts (\xA3 millions) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 1 + expected_value: 'Table 1: Calculating council tax levels: England summary, 2021 to 2022 + to 2025 to 2026' + label: table title + measures: + - measure_id: amount + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions), 2022 to 2023 [r] + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2022 to 2023 [r] + concept: mhclg.council_tax.requirement_excluding_parish_precepts + source_concept: mhclg.council_tax.requirement_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care precept, excluding parish precepts (\xA3 millions) [note a]', column\ + \ '2022 to 2023 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2022 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2022.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2022 + sheet_name: Table_1 + period_type: fiscal_year + period: 2022 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: parish_precepts + label: Parish precepts (GBP millions) + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Parish precepts (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Parish precepts (GBP millions), 2022 to 2023 [r] + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2022 to 2023 [r] + concept: mhclg.council_tax.parish_precepts + source_concept: mhclg.council_tax.parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Parish precepts (\xA3 millions)',\ + \ column '2022 to 2023 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2022 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2022.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement.fy2022 + sheet_name: Table_1 + period_type: fiscal_year + period: 2022 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement + label: Council tax requirement including adult social care and parish precepts (GBP millions) + ordinal: 0 + row_number: 6 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care and parish precepts\ + \ (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Council tax requirement including adult social care and parish precepts (GBP millions), + 2022 to 2023 [r] + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2022 to 2023 [r] + concept: mhclg.council_tax.requirement + source_concept: mhclg.council_tax.requirement + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care and parish precepts (\xA3 millions)', column '2022 to 2023 [r]';\ + \ published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2022 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2022.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.taxbase.fy2022 + sheet_name: Table_1 + period_type: fiscal_year + period: 2022 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: taxbase + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings) + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: Taxbase for council tax-setting purposes (millions) + table_record_kind: total + measures: + - measure_id: amount + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings), + 2022 to 2023 [r] + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2022 to 2023 [r] + concept: mhclg.council_tax.taxbase_band_d_equivalents + source_concept: mhclg.council_tax.taxbase_band_d_equivalents + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: 'MHCLG, Council Tax levels set by local authorities in England + 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels: + England summary, 2021 to 2022 to 2025 to 2026), row ''Taxbase for council tax-setting + purposes (millions)'', column ''2022 to 2023 [r]''; published in millions (value_scale + 1000000).' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2022 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2022.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2022 + sheet_name: Table_1 + period_type: fiscal_year + period: 2022 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d_excluding_parish_precepts + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP) + ordinal: 0 + row_number: 8 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care, excluding\ + \ parish precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP), 2022 to 2023 [r] + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2022 to 2023 [r] + concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + source_concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care, excluding parish precepts (\xA3)', column '2022 to 2023 [r]'; 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published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2023 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2023.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2023 + sheet_name: Table_1 + period_type: fiscal_year + period: 2023 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement_excluding_parish_precepts + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions) + ordinal: 0 + row_number: 4 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care precept, excluding\ + \ parish precepts (\xA3 millions) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 1 + expected_value: 'Table 1: Calculating council tax levels: England summary, 2021 to 2022 + to 2025 to 2026' + label: table title + measures: + - measure_id: amount + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions), 2023 to 2024 [r] + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2023 to 2024 [r] + concept: mhclg.council_tax.requirement_excluding_parish_precepts + source_concept: mhclg.council_tax.requirement_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care precept, excluding parish precepts (\xA3 millions) [note a]', column\ + \ '2023 to 2024 [r]'; 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published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2023 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2023.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement.fy2023 + sheet_name: Table_1 + period_type: fiscal_year + period: 2023 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement + label: Council tax requirement including adult social care and parish precepts (GBP millions) + ordinal: 0 + row_number: 6 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care and parish precepts\ + \ (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Council tax requirement including adult social care and parish precepts (GBP millions), + 2023 to 2024 [r] + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2023 to 2024 [r] + concept: mhclg.council_tax.requirement + source_concept: mhclg.council_tax.requirement + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care and parish precepts (\xA3 millions)', column '2023 to 2024 [r]';\ + \ published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2023 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2023.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.taxbase.fy2023 + sheet_name: Table_1 + period_type: fiscal_year + period: 2023 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: taxbase + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings) + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: Taxbase for council tax-setting purposes (millions) + table_record_kind: total + measures: + - measure_id: amount + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings), + 2023 to 2024 [r] + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2023 to 2024 [r] + concept: mhclg.council_tax.taxbase_band_d_equivalents + source_concept: mhclg.council_tax.taxbase_band_d_equivalents + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: 'MHCLG, Council Tax levels set by local authorities in England + 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels: + England summary, 2021 to 2022 to 2025 to 2026), row ''Taxbase for council tax-setting + purposes (millions)'', column ''2023 to 2024 [r]''; published in millions (value_scale + 1000000).' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2023 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2023.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2023 + sheet_name: Table_1 + period_type: fiscal_year + period: 2023 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d_excluding_parish_precepts + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP) + ordinal: 0 + row_number: 8 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care, excluding\ + \ parish precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP), 2023 to 2024 [r] + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2023 to 2024 [r] + concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + source_concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care, excluding parish precepts (\xA3)', column '2023 to 2024 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2023 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2023.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2023 + sheet_name: Table_1 + period_type: fiscal_year + period: 2023 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d + label: Average Band D council tax including adult social care and parish precepts (GBP) + ordinal: 0 + row_number: 9 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care and parish\ + \ precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care and parish precepts (GBP), + 2023 to 2024 [r] + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2023 to 2024 [r] + concept: mhclg.council_tax.average_band_d + source_concept: mhclg.council_tax.average_band_d + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care and parish precepts (\xA3)', column '2023 to 2024 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2024.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2024 + sheet_name: Table_1 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement_excluding_parish_precepts + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions) + ordinal: 0 + row_number: 4 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care precept, excluding\ + \ parish precepts (\xA3 millions) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 1 + expected_value: 'Table 1: Calculating council tax levels: England summary, 2021 to 2022 + to 2025 to 2026' + label: table title + measures: + - measure_id: amount + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions), 2024 to 2025 [r] + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2024 to 2025 [r] + concept: mhclg.council_tax.requirement_excluding_parish_precepts + source_concept: mhclg.council_tax.requirement_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care precept, excluding parish precepts (\xA3 millions) [note a]', column\ + \ '2024 to 2025 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2024.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2024 + sheet_name: Table_1 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: parish_precepts + label: Parish precepts (GBP millions) + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Parish precepts (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Parish precepts (GBP millions), 2024 to 2025 [r] + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2024 to 2025 [r] + concept: mhclg.council_tax.parish_precepts + source_concept: mhclg.council_tax.parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Parish precepts (\xA3 millions)',\ + \ column '2024 to 2025 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2024.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement.fy2024 + sheet_name: Table_1 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement + label: Council tax requirement including adult social care and parish precepts (GBP millions) + ordinal: 0 + row_number: 6 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care and parish precepts\ + \ (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Council tax requirement including adult social care and parish precepts (GBP millions), + 2024 to 2025 [r] + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2024 to 2025 [r] + concept: mhclg.council_tax.requirement + source_concept: mhclg.council_tax.requirement + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care and parish precepts (\xA3 millions)', column '2024 to 2025 [r]';\ + \ published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2024.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.taxbase.fy2024 + sheet_name: Table_1 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: taxbase + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings) + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: Taxbase for council tax-setting purposes (millions) + table_record_kind: total + measures: + - measure_id: amount + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings), + 2024 to 2025 [r] + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2024 to 2025 [r] + concept: mhclg.council_tax.taxbase_band_d_equivalents + source_concept: mhclg.council_tax.taxbase_band_d_equivalents + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: 'MHCLG, Council Tax levels set by local authorities in England + 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels: + England summary, 2021 to 2022 to 2025 to 2026), row ''Taxbase for council tax-setting + purposes (millions)'', column ''2024 to 2025 [r]''; published in millions (value_scale + 1000000).' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2024.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2024 + sheet_name: Table_1 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d_excluding_parish_precepts + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP) + ordinal: 0 + row_number: 8 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care, excluding\ + \ parish precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP), 2024 to 2025 [r] + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2024 to 2025 [r] + concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + source_concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care, excluding parish precepts (\xA3)', column '2024 to 2025 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2024 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2024.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2024 + sheet_name: Table_1 + period_type: fiscal_year + period: 2024 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d + label: Average Band D council tax including adult social care and parish precepts (GBP) + ordinal: 0 + row_number: 9 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care and parish\ + \ precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care and parish precepts (GBP), + 2024 to 2025 [r] + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2024 to 2025 [r] + concept: mhclg.council_tax.average_band_d + source_concept: mhclg.council_tax.average_band_d + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care and parish precepts (\xA3)', column '2024 to 2025 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2025.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement_excluding_parish_precepts.fy2025 + sheet_name: Table_1 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement_excluding_parish_precepts + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions) + ordinal: 0 + row_number: 4 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care precept, excluding\ + \ parish precepts (\xA3 millions) [note a]" + table_record_kind: total + guard_cells: + - column: A + row: 1 + expected_value: 'Table 1: Calculating council tax levels: England summary, 2021 to 2022 + to 2025 to 2026' + label: table title + measures: + - measure_id: amount + label: Council tax requirement including adult social care precept, excluding parish precepts + (GBP millions), 2025 to 2026 [r] + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.requirement_excluding_parish_precepts + source_concept: mhclg.council_tax.requirement_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care precept, excluding parish precepts (\xA3 millions) [note a]', column\ + \ '2025 to 2026 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2025.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.parish_precepts.fy2025 + sheet_name: Table_1 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: parish_precepts + label: Parish precepts (GBP millions) + ordinal: 0 + row_number: 5 + expected_row_header_column: A + expected_row_header: "Parish precepts (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Parish precepts (GBP millions), 2025 to 2026 [r] + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.parish_precepts + source_concept: mhclg.council_tax.parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Parish precepts (\xA3 millions)',\ + \ column '2025 to 2026 [r]'; published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.requirement.fy2025.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.requirement.fy2025 + sheet_name: Table_1 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: requirement + label: Council tax requirement including adult social care and parish precepts (GBP millions) + ordinal: 0 + row_number: 6 + expected_row_header_column: A + expected_row_header: "Council tax requirement including adult social care and parish precepts\ + \ (\xA3 millions)" + table_record_kind: total + measures: + - measure_id: amount + label: Council tax requirement including adult social care and parish precepts (GBP millions), + 2025 to 2026 [r] + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.requirement + source_concept: mhclg.council_tax.requirement + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Council tax requirement including\ + \ adult social care and parish precepts (\xA3 millions)', column '2025 to 2026 [r]';\ + \ published in millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.taxbase.fy2025.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.taxbase.fy2025 + sheet_name: Table_1 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: taxbase + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings) + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: Taxbase for council tax-setting purposes (millions) + table_record_kind: total + measures: + - measure_id: amount + label: Taxbase for council tax-setting purposes (millions of Band D equivalent dwellings), + 2025 to 2026 [r] + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.taxbase_band_d_equivalents + source_concept: mhclg.council_tax.taxbase_band_d_equivalents + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: 'MHCLG, Council Tax levels set by local authorities in England + 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels: + England summary, 2021 to 2022 to 2025 to 2026), row ''Taxbase for council tax-setting + purposes (millions)'', column ''2025 to 2026 [r]''; published in millions (value_scale + 1000000).' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2025.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d_excluding_parish_precepts.fy2025 + sheet_name: Table_1 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d_excluding_parish_precepts + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP) + ordinal: 0 + row_number: 8 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care, excluding\ + \ parish precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care precept, excluding parish + precepts (GBP), 2025 to 2026 [r] + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + source_concept: mhclg.council_tax.average_band_d_excluding_parish_precepts + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care, excluding parish precepts (\xA3)', column '2025 to 2026 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2025 + provenance_class: administrative + record_set_spec_id: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2025.v1 + source_record_id_prefix: mhclg.ct_levels_2025_26.table_1.average_band_d.fy2025 + sheet_name: Table_1 + period_type: fiscal_year + period: 2025 + geography_id: E92000001 + geography_level: country + geography_name: England + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: mhclg.ct_levels_line + rows: + - value_id: average_band_d + label: Average Band D council tax including adult social care and parish precepts (GBP) + ordinal: 0 + row_number: 9 + expected_row_header_column: A + expected_row_header: "Average Band D council tax including adult social care and parish\ + \ precepts (\xA3)" + table_record_kind: total + measures: + - measure_id: amount + label: Average Band D council tax including adult social care and parish precepts (GBP), + 2025 to 2026 [r] + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 3 + expected_column_header: 2025 to 2026 [r] + concept: mhclg.council_tax.average_band_d + source_concept: mhclg.council_tax.average_band_d + concept_relation: source_label + concept_authority: mhclg + concept_evidence_url: https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026 + concept_evidence_notes: "MHCLG, Council Tax levels set by local authorities in England\ + \ 2025 to 2026, Tables 1 to 9 (revised), Table 1 (Table 1: Calculating council tax levels:\ + \ England summary, 2021 to 2022 to 2025 to 2026), row 'Average Band D council tax including\ + \ adult social care and parish precepts (\xA3)', column '2025 to 2026 [r]'; published\ + \ in pounds." + unit: gbp + aggregation: mean + expected_cell_type: number diff --git a/packages/scotgov/council_tax_collection_2024_25/source_package.yaml b/packages/scotgov/council_tax_collection_2024_25/source_package.yaml new file mode 100644 index 00000000..f67ac137 --- /dev/null +++ b/packages/scotgov/council_tax_collection_2024_25/source_package.yaml @@ -0,0 +1,3355 @@ +# Scottish Government Council Tax Collection Statistics, 2024-25 (an +# accredited official statistics publication, source: Council Tax Receipts +# Return, CTRR). Sheet 'Figure 1' prints, for every year billed from 1999-00 +# to 2024-25, the net amount billed, the amount received as at 31 March 2025, +# the amount uncollected and the percentage received, for Scotland as a whole. +# Each year is its own record set because a period is not a measure; +# split-year labels store the opening year (2024-25 is fiscal_year 2024). +# +# Definition (publisher notes on the sheet and on the 'Data and Methodology' +# page): the amounts are net of discounts, exemptions and surcharges, after +# Council Tax Benefit/Reduction, exclude Water and Sewerage charges, are +# before any amounts written off for bad or doubtful debt, reflect corrections +# to liabilities made after billing, include any Cost of Living payments used +# to meet liabilities, and from 2005-06 include amounts from reduced second +# home and long-term empty property discounts and premiums. The 2024-25 +# figures are provisional in-year figures; the earlier years are restated as +# at 31 March 2025, so this vintage's values for those years differ from the +# same years in other CTRR publications. Consumers selecting a year carried by +# more than one vintage pin the source_table. +# +# Ported: 26 years x net amount billed (column C), amount received (column D), +# amount uncollected (column E) and percentage received (column F, stored by +# the publisher as a fraction). Columns E and F are exact arithmetic over C +# and D in the workbook (uncollected = billed - received; percentage = +# received / billed) but the publisher prints them as values, not as labelled +# formulas, so they are carried; consumers should treat them as dependent on C +# and D. Values are the workbook's stored full-precision cells, not the +# rounded display (C12 is 3,076,769.838 thousand behind a '#,##0' format). +# Excluded: the two totals rows below the year rows ('Total for previous +# years' and the all-years total), which are sums over the ported rows. The +# other worksheets carry per-authority figures (wave-3 local-geography scope), +# Scotland-level collection-rate percentages by year and an 'Archived data' +# sheet for 1993-94 to 1998-99 as at 31 March 2019; only Figure 1's amounts +# are ported here. The exclusion rule used across the council-tax collection +# packages: within the selected table, only cells the publisher itself labels +# as arithmetic over other cells are left out. +# +# The workbook was fetched with browser headers (gov.scot has intermittently +# blocked non-browser fetches) and is pinned byte-for-byte (sha256 in +# manifest.yaml). +schema_version: ledger.source_package.v1 +package_id: scotgov-council-tax-collection-2024-25 +label: 'Scottish Government council tax collection statistics 2024-25: net amount billed, + amount received, amount uncollected and percentage received by year billed, Scotland (CTRR)' +artifact: + source_name: scotgov + source_table: 'Council Tax Collection Statistics, 2024-25: publication tables (CTRR), Figure + 1 Council Tax billed and received' + resource_package: db + resource_directory: data/scotgov/council_tax_collection_2024_25 + manifest: manifest.yaml + vintage: ctrr_2024_25 + extracted_at: '2026-08-23' + extraction_method: xlsx used-range cell parse restricted to the Figure 1 worksheet + parser: xlsx_used_range + sheets: + - Figure 1 + artifact_year: 2025 +record_sets: +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2024 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2024.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2024 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2024 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: 2024-25 + table_record_kind: total + guard_cells: + - column: A + row: 12 + expected_value: "Latest Year to \n31 March 2025" + label: publisher row-group label in column A + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2024-25 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2024-25 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2024-25 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2024-25 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2023 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2023.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2023 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2023 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: 2023-24 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2023-24 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2023-24 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2023-24 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2023-24 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2022 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2022.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2022 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2022 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 2022-23 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2022-23 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2022-23 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2022-23 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2022-23 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2021 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2021.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2021 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2021 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: 2021-22 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2021-22 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2021-22 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2021-22 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2021-22 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2020 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2020.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2020 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2020 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: 2020-21 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2020-21 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2020-21 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2020-21 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2020-21 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2019 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2019.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2019 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2019 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: 2019-20 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2019-20 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2019-20 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2019-20 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2019-20 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2018 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2018.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2018 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2018 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: 2018-19 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2018-19 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2018-19 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2018-19 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2018-19 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2017 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2017.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2017 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2017 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 2017-18 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2017-18 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2017-18 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2017-18 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2017-18 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2016 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2016.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2016 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2016 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: 2016-17 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2016-17 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2016-17 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2016-17 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2016-17 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2015 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2015.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2015 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2015 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: 2015-16 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2015-16 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2015-16 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2015-16 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2015-16 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2014 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2014.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2014 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2014 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: 2014-15 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2014-15 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2014-15 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2014-15 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2014-15 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2013 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2013.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2013 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2013 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: 2013-14 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2013-14 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2013-14 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2013-14 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2013-14 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2012 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2012.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2012 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2012 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: 2012-13 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2012-13 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2012-13 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2012-13 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2012-13 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2011 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2011.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2011 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2011 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: 2011-12 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2011-12 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2011-12 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2011-12 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2011-12 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2010 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2010.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2010 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2010 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: 2010-11 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2010-11 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2010-11 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2010-11 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2010-11 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2009 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2009.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2009 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2009 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: 2009-10 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2009-10 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2009-10 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2009-10 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2009-10 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2008 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2008.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2008 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2008 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: 2008-09 + table_record_kind: total + guard_cells: + - column: A + row: 28 + expected_value: Previous + label: publisher row-group label in column A + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2008-09 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2008-09 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2008-09 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2008-09 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2007 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2007.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2007 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2007 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: 2007-08 + table_record_kind: total + guard_cells: + - column: A + row: 29 + expected_value: Years + label: publisher row-group label in column A + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2007-08 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2007-08 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2007-08 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2007-08 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2006 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2006.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2006 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2006 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: 2006-07 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2006-07 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2006-07 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2006-07 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2006-07 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2005 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2005.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2005 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2005 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: 2005-06 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2005-06 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2005-06 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2005-06 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2005-06 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2004 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2004.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2004 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2004 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: 2004-05 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2004-05 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2004-05 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2004-05 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2004-05 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2003 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2003.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2003 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2003 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: 2003-04 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2003-04 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2003-04 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2003-04 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2003-04 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2002 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2002.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2002 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2002 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: 2002-03 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2002-03 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2002-03 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2002-03 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2002-03 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2001 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2001.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2001 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2001 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: 2001-02 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2001-02 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2001-02 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2001-02 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2001-02 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy2000 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy2000.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy2000 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2000 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: 2000-01 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2000-01 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 2000-01 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 2000-01 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 2000-01 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2024_25.figure_1.fy1999 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2024_25.figure_1.fy1999.v1 + source_record_id_prefix: scotgov.ct_collection_2024_25.figure_1.fy1999 + sheet_name: Figure 1 + period_type: fiscal_year + period: 1999 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: 1999-00 + table_record_kind: total + guard_cells: + - column: A + row: 38 + expected_value: "Total for \nprevious years" + label: first totals row below the year rows (not ported) + measures: + - measure_id: net_amount_billed + label: Net amount billed, 1999-00 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2025, 1999-00 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2025" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2025'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2025, 1999-00 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2025" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2024-25,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2025. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2025' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2025, 1999-00 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2025" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2024-25, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2025. Column F ''Percentage received + as at 31 March 2025'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number diff --git a/packages/scotgov/council_tax_collection_2025_26/source_package.yaml b/packages/scotgov/council_tax_collection_2025_26/source_package.yaml new file mode 100644 index 00000000..457b5b06 --- /dev/null +++ b/packages/scotgov/council_tax_collection_2025_26/source_package.yaml @@ -0,0 +1,3481 @@ +# Scottish Government Council Tax Collection Statistics, 2025-26 (an +# accredited official statistics publication, source: Council Tax Receipts +# Return, CTRR). Sheet 'Figure 1' prints, for every year billed from 1999-00 +# to 2025-26, the net amount billed, the amount received as at 31 March 2026, +# the amount uncollected and the percentage received, for Scotland as a whole. +# Each year is its own record set because a period is not a measure; +# split-year labels store the opening year (2025-26 is fiscal_year 2025). +# +# Definition (publisher notes on the sheet and on the 'Data and Methodology' +# page): the amounts are net of discounts, exemptions and surcharges, after +# Council Tax Benefit/Reduction, exclude Water and Sewerage charges, are +# before any amounts written off for bad or doubtful debt, reflect corrections +# to liabilities made after billing, include any Cost of Living payments used +# to meet liabilities, and from 2005-06 include amounts from reduced second +# home and long-term empty property discounts and premiums. The 2025-26 +# figures are provisional in-year figures; the earlier years are restated as +# at 31 March 2026, so this vintage's values for those years differ from the +# same years in other CTRR publications. Consumers selecting a year carried by +# more than one vintage pin the source_table. +# +# Ported: 27 years x net amount billed (column C), amount received (column D), +# amount uncollected (column E) and percentage received (column F, stored by +# the publisher as a fraction). Columns E and F are exact arithmetic over C +# and D in the workbook (uncollected = billed - received; percentage = +# received / billed) but the publisher prints them as values, not as labelled +# formulas, so they are carried; consumers should treat them as dependent on C +# and D. Values are the workbook's stored full-precision cells, not the +# rounded display (C12 is 3,388,883.606 thousand behind a '#,##0' format). +# Excluded: the two totals rows below the year rows ('Total for previous +# years' and the all-years total), which are sums over the ported rows. The +# other worksheets carry per-authority figures (wave-3 local-geography scope), +# Scotland-level collection-rate percentages by year and an 'Archived data' +# sheet for 1993-94 to 1998-99 as at 31 March 2019; only Figure 1's amounts +# are ported here. The exclusion rule used across the council-tax collection +# packages: within the selected table, only cells the publisher itself labels +# as arithmetic over other cells are left out. +# +# The workbook was fetched with browser headers (gov.scot has intermittently +# blocked non-browser fetches) and is pinned byte-for-byte (sha256 in +# manifest.yaml). +schema_version: ledger.source_package.v1 +package_id: scotgov-council-tax-collection-2025-26 +label: 'Scottish Government council tax collection statistics 2025-26: net amount billed, + amount received, amount uncollected and percentage received by year billed, Scotland (CTRR)' +artifact: + source_name: scotgov + source_table: 'Council Tax Collection Statistics, 2025-26: publication tables (CTRR), Figure + 1 Council Tax billed and received' + resource_package: db + resource_directory: data/scotgov/council_tax_collection_2025_26 + manifest: manifest.yaml + vintage: ctrr_2025_26 + extracted_at: '2026-08-23' + extraction_method: xlsx used-range cell parse restricted to the Figure 1 worksheet + parser: xlsx_used_range + sheets: + - Figure 1 + artifact_year: 2026 +record_sets: +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2025 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2025.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2025 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2025 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: 2025-26 + table_record_kind: total + guard_cells: + - column: A + row: 12 + expected_value: "Latest Year to \n31 March 2026" + label: publisher row-group label in column A + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2025-26 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2025-26 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2025-26 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2025-26 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2024 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2024.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2024 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2024 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: 2024-25 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2024-25 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2024-25 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2024-25 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2024-25 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2023 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2023.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2023 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2023 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 2023-24 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2023-24 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2023-24 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2023-24 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2023-24 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2022 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2022.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2022 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2022 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: 2022-23 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2022-23 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2022-23 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2022-23 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2022-23 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2021 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2021.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2021 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2021 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: 2021-22 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2021-22 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2021-22 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2021-22 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2021-22 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2020 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2020.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2020 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2020 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: 2020-21 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2020-21 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2020-21 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2020-21 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2020-21 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2019 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2019.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2019 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2019 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: 2019-20 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2019-20 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2019-20 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2019-20 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2019-20 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2018 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2018.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2018 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2018 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 2018-19 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2018-19 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2018-19 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2018-19 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2018-19 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2017 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2017.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2017 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2017 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: 2017-18 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2017-18 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2017-18 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2017-18 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2017-18 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2016 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2016.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2016 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2016 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: 2016-17 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2016-17 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2016-17 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2016-17 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2016-17 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2015 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2015.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2015 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2015 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: 2015-16 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2015-16 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2015-16 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2015-16 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2015-16 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2014 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2014.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2014 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2014 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: 2014-15 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2014-15 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2014-15 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2014-15 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2014-15 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2013 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2013.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2013 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2013 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: 2013-14 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2013-14 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2013-14 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2013-14 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2013-14 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2012 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2012.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2012 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2012 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: 2012-13 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2012-13 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2012-13 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2012-13 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2012-13 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2011 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2011.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2011 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2011 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: 2011-12 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2011-12 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2011-12 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2011-12 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2011-12 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2010 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2010.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2010 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2010 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: 2010-11 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2010-11 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2010-11 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2010-11 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2010-11 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2009 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2009.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2009 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2009 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: 2009-10 + table_record_kind: total + guard_cells: + - column: A + row: 28 + expected_value: Previous + label: publisher row-group label in column A + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2009-10 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2009-10 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2009-10 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2009-10 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2008 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2008.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2008 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2008 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: 2008-09 + table_record_kind: total + guard_cells: + - column: A + row: 29 + expected_value: Years + label: publisher row-group label in column A + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2008-09 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2008-09 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2008-09 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2008-09 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2007 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2007.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2007 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2007 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: 2007-08 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2007-08 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2007-08 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2007-08 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2007-08 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2006 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2006.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2006 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2006 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: 2006-07 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2006-07 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2006-07 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2006-07 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2006-07 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2005 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2005.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2005 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2005 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: 2005-06 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2005-06 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2005-06 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2005-06 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2005-06 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2004 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2004.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2004 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2004 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: 2004-05 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2004-05 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2004-05 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2004-05 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2004-05 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2003 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2003.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2003 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2003 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: 2003-04 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2003-04 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2003-04 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2003-04 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2003-04 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2002 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2002.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2002 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2002 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: 2002-03 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2002-03 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2002-03 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2002-03 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2002-03 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2001 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2001.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2001 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2001 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: 2001-02 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2001-02 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2001-02 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2001-02 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2001-02 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy2000 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy2000.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy2000 + sheet_name: Figure 1 + period_type: fiscal_year + period: 2000 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: 2000-01 + table_record_kind: total + measures: + - measure_id: net_amount_billed + label: Net amount billed, 2000-01 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 2000-01 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 2000-01 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 2000-01 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number +- record_set_id: scotgov.ct_collection_2025_26.figure_1.fy1999 + provenance_class: administrative + record_set_spec_id: scotgov.ct_collection_2025_26.figure_1.fy1999.v1 + source_record_id_prefix: scotgov.ct_collection_2025_26.figure_1.fy1999 + sheet_name: Figure 1 + period_type: fiscal_year + period: 1999 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: 1999-00 + table_record_kind: total + guard_cells: + - column: A + row: 39 + expected_value: "Total for \nprevious years" + label: first totals row below the year rows (not ported) + measures: + - measure_id: net_amount_billed + label: Net amount billed, 1999-00 (GBP thousands) + ordinal: 0 + column: C + source_column_id: net_amount_billed + expected_column_header_row: 11 + expected_column_header: "Net amount \nbilled (\xA3000s)" + concept: scotgov.council_tax.net_amount_billed + source_concept: scotgov.council_tax.net_amount_billed + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ C 'Net amount billed (\xA3000s)'. Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_received + label: Amount received as at 31 March 2026, 1999-00 (GBP thousands) + ordinal: 1 + column: D + source_column_id: amount_received + expected_column_header_row: 11 + expected_column_header: "Amount recv'd \n(\xA3000s) as at\n31 March 2026" + concept: scotgov.council_tax.amount_received + source_concept: scotgov.council_tax.amount_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ D 'Amount recv'd (\xA3000s) as at 31 March 2026'. Published in GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_uncollected + label: Amount uncollected as at 31 March 2026, 1999-00 (GBP thousands) + ordinal: 2 + column: E + source_column_id: amount_uncollected + expected_column_header_row: 11 + expected_column_header: "Amount \nuncollected \n(\xA3000s) as at \n31 March 2026" + concept: scotgov.council_tax.amount_uncollected + source_concept: scotgov.council_tax.amount_uncollected + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: "Scottish Government Council Tax Collection Statistics, 2025-26,\ + \ publication tables workbook, sheet 'Figure 1' (Council Tax billed and received), row\ + \ for the year to which the bill refers. Publisher definition: all figures are net of\ + \ discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude\ + \ Water and Sewerage charges, are before any amounts written off for bad or doubtful\ + \ debt, reflect corrections to liabilities made after billing, include any Cost of Living\ + \ payments used to meet liabilities, and from 2005-06 include amounts from reduced second\ + \ home and long-term empty property discounts and premiums; as at 31 March 2026. Column\ + \ E 'Amount uncollected (\xA3000s) as at 31 March 2026' (the publisher prints billed\ + \ minus received). Published in GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: percentage_received + label: Percentage received as at 31 March 2026, 1999-00 + ordinal: 3 + column: F + source_column_id: percentage_received + expected_column_header_row: 11 + expected_column_header: "Percentage \nreceived as at\n31 March 2026" + concept: scotgov.council_tax.percentage_received + source_concept: scotgov.council_tax.percentage_received + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/council-tax-collection-statistics-2025-26/ + concept_evidence_notes: 'Scottish Government Council Tax Collection Statistics, 2025-26, + publication tables workbook, sheet ''Figure 1'' (Council Tax billed and received), row + for the year to which the bill refers. Publisher definition: all figures are net of + discounts, exemptions and surcharges, after Council Tax Benefit/Reduction, exclude Water + and Sewerage charges, are before any amounts written off for bad or doubtful debt, reflect + corrections to liabilities made after billing, include any Cost of Living payments used + to meet liabilities, and from 2005-06 include amounts from reduced second home and long-term + empty property discounts and premiums; as at 31 March 2026. Column F ''Percentage received + as at 31 March 2026'', stored by the publisher as a fraction of the net amount billed + (received over billed).' + unit: share + aggregation: share + expected_cell_type: number diff --git a/packages/scotgov/slgfs_council_tax_2024_25/source_package.yaml b/packages/scotgov/slgfs_council_tax_2024_25/source_package.yaml new file mode 100644 index 00000000..c6e5574b --- /dev/null +++ b/packages/scotgov/slgfs_council_tax_2024_25/source_package.yaml @@ -0,0 +1,1122 @@ +# Scottish Local Government Finance Statistics (SLGFS) 2024-25, publication +# tables (first published 3 February 2026; the pinned workbook is the 5 +# February 2026 re-issue: Table 2.14a was revised on 4 February and Chart 2.1 +# on 5 February, neither of them a sheet this package reads). The council-tax +# tables carry the Scotland-level Council Tax Reduction (CTR) cost that the +# collection statistics only describe: Table 2.11 prints CTR funding from the +# Scottish Government and the final total reduction in liability (source: CTR +# extracts and LFR 12); Table 2.8 prints council tax income after CTR (LFR +# A0); Table 2.6 prints the same income as a general funding source for +# 2020-21 to 2024-25 (LFR A0); Chart 2.7 prints the 2024-25 potential-yield +# breakdown by band (council tax billed estimate, CTR, single person discount, +# exempt dwellings, other discounts); Table 2.10 prints the average bill per +# dwelling before and after CTR for 2020-21 to 2024-25 (CTAS, CTaxbase and LFR +# 12). +# +# Ported: the Scotland rows of Tables 2.8 and 2.11 (GBP thousands, value_scale +# 1000; Table 2.11's CTR funding cell is stored as 350999.99999999977, the +# workbook's own float for GBP 351,000 thousand, and is carried as stored); +# Table 2.6's 'Council Tax' row for 2020-21 to 2023-24 (GBP millions, +# value_scale 1000000) under the same concept as Table 2.8, because its +# 2024-25 cell equals the Table 2.8 Scotland total exactly and is carried +# once, from Table 2.8; the whole Chart 2.7 table, six component rows +# including the 'Gross Potential Council Tax' total row (table_record_kind +# total) x bands A-H plus the 'Total' column (GBP millions, value_scale +# 1000000; band in the measure filter, component in the row filter); all five +# years of Table 2.10 (GBP per dwelling, aggregation mean, one record set per +# year because a period is not a measure; 'per dwelling' is read as per +# chargeable dwelling, which the CTR arithmetic of the sheet supports). +# +# Excluded: the 32 per-authority rows of Tables 2.8 and 2.11 (wave-3 +# local-geography scope; they sit in this pinned artifact); Table 2.6's +# 2024-25 cell (as above) and its '% change' column (publisher-labelled +# arithmetic); Tables 2.7, 2.9, 2.12, 2.13 and Charts 2.8 and 2.9, which are +# band ratios, dwelling counts (including Table 2.13's Scotland-level count of +# Council Tax Reduction recipients, a caseload rather than an amount), +# definitions and a Band D rate already carried for every year by +# scotgov-band-d-council-tax-rates-2026-27. Chart 2.7's CTR total (GBP 390.3m, +# CTRR-based estimate) and Table 2.11's reduction in liability (GBP 389.0m, +# CTR extracts and LFR 12) are two publisher measures of the same cost and are +# both ported. +# +# The collection statistics' 'Further context' page attributes Figure 9 to +# SLGFS Chart 2.7. The GBP 389m Scottish CTR cost quoted in the +# policyengine-uk-data#448 diagnosis (the _uk-defects-452-448 report) is Table +# 2.11's Scotland total; its comparator file cited a news release that carries +# no CTR amount. +# +# The workbook was fetched with browser headers (gov.scot has intermittently +# blocked non-browser fetches) and is pinned byte-for-byte (sha256 in +# manifest.yaml). +schema_version: ledger.source_package.v1 +package_id: scotgov-slgfs-council-tax-2024-25 +label: 'Scottish Local Government Finance Statistics 2024-25: council tax income after CTR + (2020-21 to 2024-25), CTR funding and reduction in liability, potential yield by band, and + average bill before and after CTR, Scotland' +artifact: + source_name: scotgov + source_table: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25: publication + tables, council tax tables 2.6, 2.8, 2.10, 2.11 and chart 2.7' + resource_package: db + resource_directory: data/scotgov/slgfs_council_tax_2024_25 + manifest: manifest.yaml + vintage: slgfs_2024_25 + extracted_at: '2026-08-23' + extraction_method: xlsx used-range cell parse restricted to the Table 2.6, Table 2.8, Table + 2.10, Table 2.11 and Chart 2.7 worksheets + parser: xlsx_used_range + sheets: + - Table 2.11 + - Table 2.8 + - Table 2.6 + - Chart 2.7 + - Table 2.10 + artifact_year: 2026 +record_sets: +- record_set_id: scotgov.slgfs_2024_25.table_2_11.ctr_funding.scotland + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_11.ctr_funding.scotland.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_11.ctr_funding.scotland + sheet_name: Table 2.11 + period_type: fiscal_year + period: 2024 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax_reduction + groupby_dimension: scotgov.geography_row + rows: &id001 + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 39 + expected_row_header_column: A + expected_row_header: Scotland + table_record_kind: total + guard_cells: + - column: A + row: 38 + expected_value: West Lothian + label: last local-authority row above the Scotland total + - column: A + row: 1 + expected_value: "Table 2.11: CTR Funding and Reduction in Liability in 2024-25 by Local\ + \ Authority, \xA3 thousands" + label: table title + measures: + - measure_id: ctr_funding_from_scottish_government + label: Council Tax Reduction funding from the Scottish Government, 2024-25 (GBP thousands) + ordinal: 0 + column: B + source_column_id: ctr_funding_from_scottish_government + expected_column_header_row: 6 + expected_column_header: "CTR Funding \nfrom SG" + concept: scotgov.council_tax_reduction.funding_from_scottish_government + source_concept: scotgov.council_tax_reduction.funding_from_scottish_government + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Table 2.11' (Table 2.11: CTR Funding and Reduction\ + \ in Liability in 2024-25 by Local Authority, \xA3 thousands), Scotland row, column\ + \ B 'CTR Funding from SG'. Source line on the sheet: CTR Extracts and LFR 12. GBP thousands\ + \ (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 +- record_set_id: scotgov.slgfs_2024_25.table_2_11.ctr_reduction_in_liability.scotland + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_11.ctr_reduction_in_liability.scotland.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_11.ctr_reduction_in_liability.scotland + sheet_name: Table 2.11 + period_type: fiscal_year + period: 2024 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax_reduction + groupby_dimension: scotgov.geography_row + rows: *id001 + measures: + - measure_id: ctr_reduction_in_liability + label: 'Council Tax Reduction: final total reduction in liability, 2024-25 (GBP thousands)' + ordinal: 0 + column: C + source_column_id: ctr_reduction_in_liability + expected_column_header_row: 6 + expected_column_header: "Final total \nreduction in liability" + concept: scotgov.council_tax_reduction.reduction_in_liability + source_concept: scotgov.council_tax_reduction.reduction_in_liability + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Table 2.11' (Table 2.11: CTR Funding and Reduction\ + \ in Liability in 2024-25 by Local Authority, \xA3 thousands), Scotland row, column\ + \ C 'Final total reduction in liability'. Source line on the sheet: CTR Extracts and\ + \ LFR 12. GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 +- record_set_id: scotgov.slgfs_2024_25.table_2_8.council_tax_income_after_ctr.scotland + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_8.council_tax_income_after_ctr.scotland.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_8.council_tax_income_after_ctr.scotland + sheet_name: Table 2.8 + period_type: fiscal_year + period: 2024 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 39 + expected_row_header_column: A + expected_row_header: Scotland + table_record_kind: total + guard_cells: + - column: A + row: 38 + expected_value: West Lothian + label: last local-authority row above the Scotland total + - column: A + row: 1 + expected_value: "Table 2.8: Council Tax Income after CTR in 2024-25 by Local Authority,\ + \ \xA3 thousands" + label: table title + measures: + - measure_id: council_tax_income_after_ctr + label: Council tax income after Council Tax Reduction, 2024-25 (GBP thousands) + ordinal: 0 + column: B + source_column_id: council_tax_income_after_ctr + expected_column_header_row: 6 + expected_column_header: Council Tax Income after CTR + concept: scotgov.council_tax.income_after_ctr + source_concept: scotgov.council_tax.income_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Table 2.8' (Table 2.8: Council Tax Income after\ + \ CTR in 2024-25 by Local Authority, \xA3 thousands), Scotland row, column B 'Council\ + \ Tax Income after CTR'. Source line on the sheet: LFR A0. GBP thousands (value_scale\ + \ 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 +- record_set_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2020 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2020.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2020 + sheet_name: Table 2.6 + period_type: fiscal_year + period: 2020 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 12 + expected_row_header_column: A + expected_row_header: Council Tax + table_record_kind: total + guard_cells: + - column: A + row: 9 + expected_value: General Funding Source + label: header row of the general funding table + - column: A + row: 1 + expected_value: "Table 2.6: General Funding from 2020-21 to 2024-25 by Source, \xA3\ + \ millions" + label: table title + measures: + - measure_id: council_tax_income_after_ctr + label: Council tax income after Council Tax Reduction (general funding), 2020-21 (GBP + millions) + ordinal: 0 + column: B + source_column_id: council_tax_income_after_ctr + expected_column_header_row: 9 + expected_column_header: 2020-21 + concept: scotgov.council_tax.income_after_ctr + source_concept: scotgov.council_tax.income_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Table 2.6' (Table 2.6: General Funding from 2020-21\ + \ to 2024-25 by Source, \xA3 millions), row 'Council Tax', column '2020-21'. Source\ + \ line on the sheet: LFR A0. GBP millions (value_scale 1000000). The 2024-25 cell of\ + \ this row equals the Table 2.8 Scotland total and is carried once, from Table 2.8." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2021 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2021.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2021 + sheet_name: Table 2.6 + period_type: fiscal_year + period: 2021 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 12 + expected_row_header_column: A + expected_row_header: Council Tax + table_record_kind: total + guard_cells: + - column: A + row: 9 + expected_value: General Funding Source + label: header row of the general funding table + - column: A + row: 1 + expected_value: "Table 2.6: General Funding from 2020-21 to 2024-25 by Source, \xA3\ + \ millions" + label: table title + measures: + - measure_id: council_tax_income_after_ctr + label: Council tax income after Council Tax Reduction (general funding), 2021-22 (GBP + millions) + ordinal: 0 + column: C + source_column_id: council_tax_income_after_ctr + expected_column_header_row: 9 + expected_column_header: 2021-22 + concept: scotgov.council_tax.income_after_ctr + source_concept: scotgov.council_tax.income_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Table 2.6' (Table 2.6: General Funding from 2020-21\ + \ to 2024-25 by Source, \xA3 millions), row 'Council Tax', column '2021-22'. Source\ + \ line on the sheet: LFR A0. GBP millions (value_scale 1000000). The 2024-25 cell of\ + \ this row equals the Table 2.8 Scotland total and is carried once, from Table 2.8." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2022 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2022.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2022 + sheet_name: Table 2.6 + period_type: fiscal_year + period: 2022 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 12 + expected_row_header_column: A + expected_row_header: Council Tax + table_record_kind: total + guard_cells: + - column: A + row: 9 + expected_value: General Funding Source + label: header row of the general funding table + - column: A + row: 1 + expected_value: "Table 2.6: General Funding from 2020-21 to 2024-25 by Source, \xA3\ + \ millions" + label: table title + measures: + - measure_id: council_tax_income_after_ctr + label: Council tax income after Council Tax Reduction (general funding), 2022-23 (GBP + millions) + ordinal: 0 + column: D + source_column_id: council_tax_income_after_ctr + expected_column_header_row: 9 + expected_column_header: 2022-23 + concept: scotgov.council_tax.income_after_ctr + source_concept: scotgov.council_tax.income_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Table 2.6' (Table 2.6: General Funding from 2020-21\ + \ to 2024-25 by Source, \xA3 millions), row 'Council Tax', column '2022-23'. Source\ + \ line on the sheet: LFR A0. GBP millions (value_scale 1000000). The 2024-25 cell of\ + \ this row equals the Table 2.8 Scotland total and is carried once, from Table 2.8." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2023 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2023.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_6.council_tax_income_after_ctr.fy2023 + sheet_name: Table 2.6 + period_type: fiscal_year + period: 2023 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 12 + expected_row_header_column: A + expected_row_header: Council Tax + table_record_kind: total + guard_cells: + - column: A + row: 9 + expected_value: General Funding Source + label: header row of the general funding table + - column: A + row: 1 + expected_value: "Table 2.6: General Funding from 2020-21 to 2024-25 by Source, \xA3\ + \ millions" + label: table title + measures: + - measure_id: council_tax_income_after_ctr + label: Council tax income after Council Tax Reduction (general funding), 2023-24 (GBP + millions) + ordinal: 0 + column: E + source_column_id: council_tax_income_after_ctr + expected_column_header_row: 9 + expected_column_header: 2023-24 + concept: scotgov.council_tax.income_after_ctr + source_concept: scotgov.council_tax.income_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Table 2.6' (Table 2.6: General Funding from 2020-21\ + \ to 2024-25 by Source, \xA3 millions), row 'Council Tax', column '2023-24'. Source\ + \ line on the sheet: LFR A0. GBP millions (value_scale 1000000). The 2024-25 cell of\ + \ this row equals the Table 2.8 Scotland total and is carried once, from Table 2.8." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: scotgov.slgfs_2024_25.chart_2_7.potential_yield.scotland + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.chart_2_7.potential_yield.scotland.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.chart_2_7.potential_yield.scotland + sheet_name: Chart 2.7 + period_type: fiscal_year + period: 2024 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: scotgov.potential_yield_component + rows: + - value_id: council_tax_billed_estimate + label: Council tax billed (estimate) + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: Council Tax Billed (Estimate) + table_record_kind: detail + filters: + potential_yield_component: council_tax_billed_estimate + constraints: + - variable: potential_yield_component + operator: == + value: council_tax_billed_estimate + label: Council tax potential yield component + guard_cells: + - column: A + row: 6 + expected_value: Category + label: header row above the component rows + - column: A + row: 1 + expected_value: "Chart 2.7: Council Tax Potential Yield in 2024-25, \xA3 millions" + label: chart title + - value_id: council_tax_reduction + label: Council Tax Reduction (CTR) + ordinal: 1 + row_number: 8 + expected_row_header_column: A + expected_row_header: Council Tax Reduction (CTR) + table_record_kind: detail + filters: + potential_yield_component: council_tax_reduction + constraints: + - variable: potential_yield_component + operator: == + value: council_tax_reduction + label: Council tax potential yield component + - value_id: single_person_discount + label: Reduction in yield due to single person discount + ordinal: 2 + row_number: 9 + expected_row_header_column: A + expected_row_header: Reduction in yield due to Single Person Discount (25%) + table_record_kind: detail + filters: + potential_yield_component: single_person_discount + constraints: + - variable: potential_yield_component + operator: == + value: single_person_discount + label: Council tax potential yield component + - value_id: exempt_dwellings + label: Reduction in yield due to exempt dwellings + ordinal: 3 + row_number: 10 + expected_row_header_column: A + expected_row_header: Reduction in yield due to exempt dwellings (no CT) + table_record_kind: detail + filters: + potential_yield_component: exempt_dwellings + constraints: + - variable: potential_yield_component + operator: == + value: exempt_dwellings + label: Council tax potential yield component + - value_id: other_discounts + label: Other discounts + ordinal: 4 + row_number: 11 + expected_row_header_column: A + expected_row_header: Other Discounts + table_record_kind: detail + filters: + potential_yield_component: other_discounts + constraints: + - variable: potential_yield_component + operator: == + value: other_discounts + label: Council tax potential yield component + - value_id: gross_potential_council_tax + label: Gross potential council tax + ordinal: 5 + row_number: 12 + expected_row_header_column: A + expected_row_header: Gross Potential Council Tax + table_record_kind: total + filters: + potential_yield_component: gross_potential_council_tax + constraints: + - variable: potential_yield_component + operator: == + value: gross_potential_council_tax + label: Council tax potential yield component + measures: + - measure_id: band_a + label: Council tax potential yield component, Band A, 2024-25 (GBP millions) + ordinal: 0 + column: B + source_column_id: band_a + expected_column_header_row: 6 + expected_column_header: Band A + concept: scotgov.council_tax_potential_yield.band_a + source_concept: scotgov.council_tax_potential_yield.band_a + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band A', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: A + constraints: + - variable: council_tax_band + operator: == + value: A + label: Council tax band + - measure_id: band_b + label: Council tax potential yield component, Band B, 2024-25 (GBP millions) + ordinal: 1 + column: C + source_column_id: band_b + expected_column_header_row: 6 + expected_column_header: Band B + concept: scotgov.council_tax_potential_yield.band_b + source_concept: scotgov.council_tax_potential_yield.band_b + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band B', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: B + constraints: + - variable: council_tax_band + operator: == + value: B + label: Council tax band + - measure_id: band_c + label: Council tax potential yield component, Band C, 2024-25 (GBP millions) + ordinal: 2 + column: D + source_column_id: band_c + expected_column_header_row: 6 + expected_column_header: Band C + concept: scotgov.council_tax_potential_yield.band_c + source_concept: scotgov.council_tax_potential_yield.band_c + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band C', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: C + constraints: + - variable: council_tax_band + operator: == + value: C + label: Council tax band + - measure_id: band_d + label: Council tax potential yield component, Band D, 2024-25 (GBP millions) + ordinal: 3 + column: E + source_column_id: band_d + expected_column_header_row: 6 + expected_column_header: Band D + concept: scotgov.council_tax_potential_yield.band_d + source_concept: scotgov.council_tax_potential_yield.band_d + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band D', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: D + constraints: + - variable: council_tax_band + operator: == + value: D + label: Council tax band + - measure_id: band_e + label: Council tax potential yield component, Band E, 2024-25 (GBP millions) + ordinal: 4 + column: F + source_column_id: band_e + expected_column_header_row: 6 + expected_column_header: Band E + concept: scotgov.council_tax_potential_yield.band_e + source_concept: scotgov.council_tax_potential_yield.band_e + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band E', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: E + constraints: + - variable: council_tax_band + operator: == + value: E + label: Council tax band + - measure_id: band_f + label: Council tax potential yield component, Band F, 2024-25 (GBP millions) + ordinal: 5 + column: G + source_column_id: band_f + expected_column_header_row: 6 + expected_column_header: Band F + concept: scotgov.council_tax_potential_yield.band_f + source_concept: scotgov.council_tax_potential_yield.band_f + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band F', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: F + constraints: + - variable: council_tax_band + operator: == + value: F + label: Council tax band + - measure_id: band_g + label: Council tax potential yield component, Band G, 2024-25 (GBP millions) + ordinal: 6 + column: H + source_column_id: band_g + expected_column_header_row: 6 + expected_column_header: Band G + concept: scotgov.council_tax_potential_yield.band_g + source_concept: scotgov.council_tax_potential_yield.band_g + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band G', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: G + constraints: + - variable: council_tax_band + operator: == + value: G + label: Council tax band + - measure_id: band_h + label: Council tax potential yield component, Band H, 2024-25 (GBP millions) + ordinal: 7 + column: I + source_column_id: band_h + expected_column_header_row: 6 + expected_column_header: Band H + concept: scotgov.council_tax_potential_yield.band_h + source_concept: scotgov.council_tax_potential_yield.band_h + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Band H', one row per potential-yield component\ + \ (the row filter potential_yield_component names it). Source line on the sheet: CTaxbase\ + \ and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + filters: + council_tax_band: H + constraints: + - variable: council_tax_band + operator: == + value: H + label: Council tax band + - measure_id: total + label: Council tax potential yield component, all bands, 2024-25 (GBP millions) + ordinal: 8 + column: J + source_column_id: total + expected_column_header_row: 6 + expected_column_header: Total + concept: scotgov.council_tax_potential_yield.total + source_concept: scotgov.council_tax_potential_yield.total + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: "Scottish Local Government Finance Statistics (SLGFS) 2024-25,\ + \ publication tables workbook, sheet 'Chart 2.7' (Chart 2.7: Council Tax Potential Yield\ + \ in 2024-25, \xA3 millions), column 'Total' (all bands), one row per potential-yield\ + \ component (the row filter potential_yield_component names it). Source line on the\ + \ sheet: CTaxbase and CTRR. GBP millions (value_scale 1000000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000 +- record_set_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2020 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2020.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2020 + sheet_name: Table 2.10 + period_type: fiscal_year + period: 2020 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 8 + expected_row_header_column: A + expected_row_header: 2020-21 + table_record_kind: total + guard_cells: + - column: A + row: 1 + expected_value: 'Table 2.10: Average Council Tax Bill per Dwelling from 2020-21 to 2024-25' + label: table title + measures: + - measure_id: average_bill_before_ctr + label: Average council tax bill per dwelling before Council Tax Reduction, 2020-21 (GBP) + ordinal: 0 + column: B + source_column_id: average_bill_before_ctr + expected_column_header_row: 7 + expected_column_header: Before CTR + concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2020-21'', column B ''Before CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number + - measure_id: average_bill_after_ctr + label: Average council tax bill per dwelling after Council Tax Reduction, 2020-21 (GBP) + ordinal: 1 + column: C + source_column_id: average_bill_after_ctr + expected_column_header_row: 7 + expected_column_header: After CTR + concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2020-21'', column C ''After CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2021 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2021.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2021 + sheet_name: Table 2.10 + period_type: fiscal_year + period: 2021 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 9 + expected_row_header_column: A + expected_row_header: 2021-22 + table_record_kind: total + measures: + - measure_id: average_bill_before_ctr + label: Average council tax bill per dwelling before Council Tax Reduction, 2021-22 (GBP) + ordinal: 0 + column: B + source_column_id: average_bill_before_ctr + expected_column_header_row: 7 + expected_column_header: Before CTR + concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2021-22'', column B ''Before CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number + - measure_id: average_bill_after_ctr + label: Average council tax bill per dwelling after Council Tax Reduction, 2021-22 (GBP) + ordinal: 1 + column: C + source_column_id: average_bill_after_ctr + expected_column_header_row: 7 + expected_column_header: After CTR + concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2021-22'', column C ''After CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2022 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2022.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2022 + sheet_name: Table 2.10 + period_type: fiscal_year + period: 2022 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 10 + expected_row_header_column: A + expected_row_header: 2022-23 + table_record_kind: total + measures: + - measure_id: average_bill_before_ctr + label: Average council tax bill per dwelling before Council Tax Reduction, 2022-23 (GBP) + ordinal: 0 + column: B + source_column_id: average_bill_before_ctr + expected_column_header_row: 7 + expected_column_header: Before CTR + concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2022-23'', column B ''Before CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number + - measure_id: average_bill_after_ctr + label: Average council tax bill per dwelling after Council Tax Reduction, 2022-23 (GBP) + ordinal: 1 + column: C + source_column_id: average_bill_after_ctr + expected_column_header_row: 7 + expected_column_header: After CTR + concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2022-23'', column C ''After CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2023 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2023.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2023 + sheet_name: Table 2.10 + period_type: fiscal_year + period: 2023 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 11 + expected_row_header_column: A + expected_row_header: 2023-24 + table_record_kind: total + measures: + - measure_id: average_bill_before_ctr + label: Average council tax bill per dwelling before Council Tax Reduction, 2023-24 (GBP) + ordinal: 0 + column: B + source_column_id: average_bill_before_ctr + expected_column_header_row: 7 + expected_column_header: Before CTR + concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2023-24'', column B ''Before CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number + - measure_id: average_bill_after_ctr + label: Average council tax bill per dwelling after Council Tax Reduction, 2023-24 (GBP) + ordinal: 1 + column: C + source_column_id: average_bill_after_ctr + expected_column_header_row: 7 + expected_column_header: After CTR + concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2023-24'', column C ''After CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number +- record_set_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2024 + provenance_class: administrative + record_set_spec_id: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2024.v1 + source_record_id_prefix: scotgov.slgfs_2024_25.table_2_10.average_bill.fy2024 + sheet_name: Table 2.10 + period_type: fiscal_year + period: 2024 + geography_id: S92000003 + geography_level: country + geography_name: Scotland + geography_vintage: current + entity: dwelling + entity_role: chargeable_dwelling + domain: council_tax + groupby_dimension: scotgov.geography_row + rows: + - value_id: scotland + label: Scotland + ordinal: 0 + row_number: 12 + expected_row_header_column: A + expected_row_header: 2024-25 + table_record_kind: total + guard_cells: + - column: A + row: 7 + expected_value: Financial Year + label: header row above the year rows + measures: + - measure_id: average_bill_before_ctr + label: Average council tax bill per dwelling before Council Tax Reduction, 2024-25 (GBP) + ordinal: 0 + column: B + source_column_id: average_bill_before_ctr + expected_column_header_row: 7 + expected_column_header: Before CTR + concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_before_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2024-25'', column B ''Before CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number + - measure_id: average_bill_after_ctr + label: Average council tax bill per dwelling after Council Tax Reduction, 2024-25 (GBP) + ordinal: 1 + column: C + source_column_id: average_bill_after_ctr + expected_column_header_row: 7 + expected_column_header: After CTR + concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + source_concept: scotgov.council_tax.average_bill_per_dwelling_after_ctr + concept_relation: source_label + concept_authority: scotgov + concept_evidence_url: https://www.gov.scot/publications/scottish-local-government-finance-statistics-2024-25/ + concept_evidence_notes: 'Scottish Local Government Finance Statistics (SLGFS) 2024-25, + publication tables workbook, sheet ''Table 2.10'' (Table 2.10: Average Council Tax Bill + per Dwelling from 2020-21 to 2024-25), row ''2024-25'', column C ''After CTR''. Source + line on the sheet: CTAS, CTaxbase and LFR 12. GBP per dwelling.' + unit: gbp + aggregation: mean + expected_cell_type: number diff --git a/packages/welshgov/council_tax_collection_2024_25/source_package.yaml b/packages/welshgov/council_tax_collection_2024_25/source_package.yaml new file mode 100644 index 00000000..dd66ccfa --- /dev/null +++ b/packages/welshgov/council_tax_collection_2024_25/source_package.yaml @@ -0,0 +1,243 @@ +# Welsh Government, Council tax collection rates in Wales, 2024-25 +# (statistical release, June 2025). Table 2 prints, for each of the 22 billing +# authorities and for Wales, the amounts outstanding in respect of 2024-25 +# bills and arrears in GBP thousands: arrears brought forward, prior-year +# debits and credits, arrears collected and written off, the in-year total +# debits (the net collectable debit: the council tax for the year that +# authorities would collect if everyone liable had paid, net of the council +# tax reduction scheme), the amounts collected and written off in year, and +# the in-year collection rate. Publisher note 3: the amounts are net of all +# deductions on council tax bills, such as council tax reduction scheme. +# +# Ported: the 'Total Wales [Note 5]' row, publisher columns 1, 2, 3, 4, 6, 7 +# and 9. Excluded: columns 5, 8, 10, 11 and 12, which the publisher labels as +# formulas over the other columns (5=(1+2-3-4), 8=(7/6), 10=(6-7-9), +# 11=(10+5), 12=(11-1)), so the in-year collection rate is consumer arithmetic +# (column 7 over column 6); the 22 per-authority rows (wave-3 local-geography +# scope, in this pinned artifact); and Table 1, which prints collection rates +# as percentages (the current-year rate is column 8's ratio, the previous-year +# rate is a revised restatement of the earlier release, and a memo 'assumed +# collection rate' is a budget assumption) and is outside this amounts-only +# package. Publisher note 5 on this row: any differences compared to arrears +# carried forward are due to incorrectly stated arrears in the previous year. +# Values are the workbook's stored cells (the Total Wales amounts are stored +# as integers). Split-year labels store the opening year: 2024-25 is +# fiscal_year 2024. +# +# gov.wales 403s a plain fetch; the workbook was retrieved with browser +# headers and pinned byte-for-byte (sha256 in manifest.yaml). +schema_version: ledger.source_package.v1 +package_id: welshgov-council-tax-collection-2024-25 +label: 'Welsh Government council tax collection rates 2024-25: net collectable debit, amounts + collected and written off, and arrears, Wales' +artifact: + source_name: welshgov + source_table: Council tax collection rates in Wales, April 2024 to March 2025, Table 2 amounts + outstanding in respect of 2024-25 bills and arrears + resource_package: db + resource_directory: data/welshgov/council_tax_collection_2024_25 + manifest: manifest.yaml + vintage: council_tax_collection_2024_25 + extracted_at: '2026-08-23' + extraction_method: xlsx used-range cell parse restricted to the Table2 worksheet + parser: xlsx_used_range + sheets: + - Table2 + artifact_year: 2025 +record_sets: +- record_set_id: welshgov.ct_collection_2024_25.table_2.wales + provenance_class: administrative + record_set_spec_id: welshgov.ct_collection_2024_25.table_2.wales.v1 + source_record_id_prefix: welshgov.ct_collection_2024_25.table_2.wales + sheet_name: Table2 + period_type: fiscal_year + period: 2024 + geography_id: W92000004 + geography_level: country + geography_name: Wales + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: welshgov.geography_row + rows: + - value_id: wales + label: Wales + ordinal: 0 + row_number: 27 + expected_row_header_column: A + expected_row_header: Total Wales [Note 5] + table_record_kind: total + guard_cells: + - column: A + row: 26 + expected_value: Newport + label: last billing-authority row above the Wales total + - column: A + row: 3 + expected_value: Billing authority + label: header row + - column: A + row: 1 + expected_value: 'Table 2: Amounts outstanding in respect of bills and arrears [Note + 3]' + label: table title + measures: + - measure_id: arrears_brought_forward + label: Council tax arrears brought forward at 1 April 2024 (GBP thousands) + ordinal: 0 + column: B + source_column_id: arrears_brought_forward + expected_column_header_row: 3 + expected_column_header: 'Arrears: Total arrears brought forward at 01/04/24' + concept: welshgov.council_tax.arrears_brought_forward + source_concept: welshgov.council_tax.arrears_brought_forward + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2024-25, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of bills and arrears + [Note 3]), ''Total Wales [Note 5]'' row, column B ''Arrears: Total arrears brought forward + at 01/04/24'' (publisher column number 1). Publisher note 3: the amounts are net of + all deductions on council tax bills, such as council tax reduction scheme. Publisher + note 5 on this row: any differences compared to arrears carried forward are due to incorrectly + stated arrears in the previous year. GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: prior_year_debits_credits + label: Prior-year council tax debits and credits raised in 2024-25 (GBP thousands) + ordinal: 1 + column: C + source_column_id: prior_year_debits_credits + expected_column_header_row: 3 + expected_column_header: "Arrears: Prior year debits/credits raised in \n2024-25 [Note\ + \ 4]" + concept: welshgov.council_tax.prior_year_debits_credits + source_concept: welshgov.council_tax.prior_year_debits_credits + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2024-25, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of bills and arrears + [Note 3]), ''Total Wales [Note 5]'' row, column C ''Arrears: Prior year debits/credits + raised in 2024-25 [Note 4]'' (publisher column number 2). Publisher note 3: the amounts + are net of all deductions on council tax bills, such as council tax reduction scheme. + GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: arrears_collected + label: Council tax arrears collected during 2024-25 (GBP thousands) + ordinal: 2 + column: D + source_column_id: arrears_collected + expected_column_header_row: 3 + expected_column_header: 'Arrears: Amount collected during 2024-25' + concept: welshgov.council_tax.arrears_collected + source_concept: welshgov.council_tax.arrears_collected + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2024-25, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of bills and arrears + [Note 3]), ''Total Wales [Note 5]'' row, column D ''Arrears: Amount collected during + 2024-25'' (publisher column number 3). Publisher note 3: the amounts are net of all + deductions on council tax bills, such as council tax reduction scheme. GBP thousands + (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: arrears_written_off + label: Council tax arrears written off as bad debts during 2024-25 (GBP thousands) + ordinal: 3 + column: E + source_column_id: arrears_written_off + expected_column_header_row: 3 + expected_column_header: 'Arrears: Arrears written off as bad debts during current year' + concept: welshgov.council_tax.arrears_written_off + source_concept: welshgov.council_tax.arrears_written_off + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2024-25, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of bills and arrears + [Note 3]), ''Total Wales [Note 5]'' row, column E ''Arrears: Arrears written off as + bad debts during current year'' (publisher column number 4). Publisher note 3: the amounts + are net of all deductions on council tax bills, such as council tax reduction scheme. + GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: net_collectable_debit + label: 'In-year council tax 2024-25: total debits, net collectable debit (GBP thousands)' + ordinal: 4 + column: G + source_column_id: net_collectable_debit + expected_column_header_row: 3 + expected_column_header: 'In-year council tax 2024-25: Total debits' + concept: welshgov.council_tax.net_collectable_debit + source_concept: welshgov.council_tax.net_collectable_debit + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2024-25, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of bills and arrears + [Note 3]), ''Total Wales [Note 5]'' row, column G ''In-year council tax 2024-25: Total + debits'' (publisher column number 6). Publisher note 3: the amounts are net of all deductions + on council tax bills, such as council tax reduction scheme. GBP thousands (value_scale + 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_collected_in_year + label: 'In-year council tax 2024-25: amounts collected during the year (GBP thousands)' + ordinal: 5 + column: H + source_column_id: amount_collected_in_year + expected_column_header_row: 3 + expected_column_header: 'In-year council tax 2024-25: Amounts collected during year' + concept: welshgov.council_tax.amount_collected_in_year + source_concept: welshgov.council_tax.amount_collected_in_year + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2024-25, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of bills and arrears + [Note 3]), ''Total Wales [Note 5]'' row, column H ''In-year council tax 2024-25: Amounts + collected during year'' (publisher column number 7). Publisher note 3: the amounts are + net of all deductions on council tax bills, such as council tax reduction scheme. GBP + thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: in_year_written_off + label: 'In-year council tax 2024-25: amounts written off as bad debts during the year + (GBP thousands)' + ordinal: 6 + column: J + source_column_id: in_year_written_off + expected_column_header_row: 3 + expected_column_header: 'In-year council tax 2024-25: Amounts written off as bad debts + during year' + concept: welshgov.council_tax.in_year_written_off + source_concept: welshgov.council_tax.in_year_written_off + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2024-march-2025 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2024-25, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of bills and arrears + [Note 3]), ''Total Wales [Note 5]'' row, column J ''In-year council tax 2024-25: Amounts + written off as bad debts during year'' (publisher column number 9). Publisher note 3: + the amounts are net of all deductions on council tax bills, such as council tax reduction + scheme. GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 diff --git a/packages/welshgov/council_tax_collection_2025_26/source_package.yaml b/packages/welshgov/council_tax_collection_2025_26/source_package.yaml new file mode 100644 index 00000000..83f0a85d --- /dev/null +++ b/packages/welshgov/council_tax_collection_2025_26/source_package.yaml @@ -0,0 +1,240 @@ +# Welsh Government, Council tax collection rates in Wales, 2025-26 +# (statistical release, June 2026). Table 2 prints, for each of the 22 billing +# authorities and for Wales, the amounts outstanding in respect of 2025-26 +# bills and arrears in GBP thousands: arrears brought forward, prior-year +# debits and credits, arrears collected and written off, the in-year total +# debits (the net collectable debit: the council tax for the year that +# authorities would collect if everyone liable had paid, net of the council +# tax reduction scheme), the amounts collected and written off in year, and +# the in-year collection rate. Publisher note 3: the amounts are net of all +# deductions on council tax bills, such as council tax reduction scheme. +# +# Ported: the 'Total Wales' row, publisher columns 1, 2, 3, 4, 6, 7 and 9. +# Excluded: columns 5, 8, 10, 11 and 12, which the publisher labels as +# formulas over the other columns (5=(1+2-3-4), 8=(7/6), 10=(6-7-9), +# 11=(10+5), 12=(11-1)), so the in-year collection rate is consumer arithmetic +# (column 7 over column 6); the 22 per-authority rows (wave-3 local-geography +# scope, in this pinned artifact); and Table 1, which prints collection rates +# as percentages (the current-year rate is column 8's ratio, the previous-year +# rate is a revised restatement of the earlier release, and a memo 'assumed +# collection rate' is a budget assumption) and is outside this amounts-only +# package. Values are the workbook's stored cells (H27 is 2403994.83 in GBP +# thousand behind a '#,##0' format; its .83 is GBP 830). Split-year labels +# store the opening year: 2025-26 is fiscal_year 2025. +# +# gov.wales 403s a plain fetch; the workbook was retrieved with browser +# headers and pinned byte-for-byte (sha256 in manifest.yaml). +schema_version: ledger.source_package.v1 +package_id: welshgov-council-tax-collection-2025-26 +label: 'Welsh Government council tax collection rates 2025-26: net collectable debit, amounts + collected and written off, and arrears, Wales' +artifact: + source_name: welshgov + source_table: Council tax collection rates in Wales, April 2025 to March 2026, Table 2 amounts + outstanding in respect of 2025-26 bills and arrears + resource_package: db + resource_directory: data/welshgov/council_tax_collection_2025_26 + manifest: manifest.yaml + vintage: council_tax_collection_2025_26 + extracted_at: '2026-08-23' + extraction_method: xlsx used-range cell parse restricted to the Table2 worksheet + parser: xlsx_used_range + sheets: + - Table2 + artifact_year: 2026 +record_sets: +- record_set_id: welshgov.ct_collection_2025_26.table_2.wales + provenance_class: administrative + record_set_spec_id: welshgov.ct_collection_2025_26.table_2.wales.v1 + source_record_id_prefix: welshgov.ct_collection_2025_26.table_2.wales + sheet_name: Table2 + period_type: fiscal_year + period: 2025 + geography_id: W92000004 + geography_level: country + geography_name: Wales + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax + groupby_dimension: welshgov.geography_row + rows: + - value_id: wales + label: Wales + ordinal: 0 + row_number: 27 + expected_row_header_column: A + expected_row_header: Total Wales + table_record_kind: total + guard_cells: + - column: A + row: 26 + expected_value: Newport + label: last billing-authority row above the Wales total + - column: A + row: 3 + expected_value: Billing authority + label: header row + - column: A + row: 1 + expected_value: 'Table 2: Amounts outstanding in respect of 2025-26 bills and arrears + [Note 3]' + label: table title + measures: + - measure_id: arrears_brought_forward + label: Council tax arrears brought forward at 1 April 2025 (GBP thousands) + ordinal: 0 + column: B + source_column_id: arrears_brought_forward + expected_column_header_row: 3 + expected_column_header: 'Arrears: Total arrears brought forward at 01/04/25' + concept: welshgov.council_tax.arrears_brought_forward + source_concept: welshgov.council_tax.arrears_brought_forward + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2025-26, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of 2025-26 bills + and arrears [Note 3]), ''Total Wales'' row, column B ''Arrears: Total arrears brought + forward at 01/04/25'' (publisher column number 1). Publisher note 3: the amounts are + net of all deductions on council tax bills, such as council tax reduction scheme. GBP + thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: prior_year_debits_credits + label: Prior-year council tax debits and credits raised in 2025-26 (GBP thousands) + ordinal: 1 + column: C + source_column_id: prior_year_debits_credits + expected_column_header_row: 3 + expected_column_header: "Arrears: Prior year debits/credits raised in \n2025-26 [Note\ + \ 4]" + concept: welshgov.council_tax.prior_year_debits_credits + source_concept: welshgov.council_tax.prior_year_debits_credits + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2025-26, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of 2025-26 bills + and arrears [Note 3]), ''Total Wales'' row, column C ''Arrears: Prior year debits/credits + raised in 2025-26 [Note 4]'' (publisher column number 2). Publisher note 3: the amounts + are net of all deductions on council tax bills, such as council tax reduction scheme. + GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: arrears_collected + label: Council tax arrears collected during 2025-26 (GBP thousands) + ordinal: 2 + column: D + source_column_id: arrears_collected + expected_column_header_row: 3 + expected_column_header: 'Arrears: Amount collected during 2025-26' + concept: welshgov.council_tax.arrears_collected + source_concept: welshgov.council_tax.arrears_collected + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2025-26, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of 2025-26 bills + and arrears [Note 3]), ''Total Wales'' row, column D ''Arrears: Amount collected during + 2025-26'' (publisher column number 3). Publisher note 3: the amounts are net of all + deductions on council tax bills, such as council tax reduction scheme. GBP thousands + (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: arrears_written_off + label: Council tax arrears written off as bad debts during 2025-26 (GBP thousands) + ordinal: 3 + column: E + source_column_id: arrears_written_off + expected_column_header_row: 3 + expected_column_header: 'Arrears: Arrears written off as bad debts during current year' + concept: welshgov.council_tax.arrears_written_off + source_concept: welshgov.council_tax.arrears_written_off + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2025-26, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of 2025-26 bills + and arrears [Note 3]), ''Total Wales'' row, column E ''Arrears: Arrears written off + as bad debts during current year'' (publisher column number 4). Publisher note 3: the + amounts are net of all deductions on council tax bills, such as council tax reduction + scheme. GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: net_collectable_debit + label: 'In-year council tax 2025-26: total debits, net collectable debit (GBP thousands)' + ordinal: 4 + column: G + source_column_id: net_collectable_debit + expected_column_header_row: 3 + expected_column_header: 'In-year council tax 2025-26: Total debits' + concept: welshgov.council_tax.net_collectable_debit + source_concept: welshgov.council_tax.net_collectable_debit + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2025-26, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of 2025-26 bills + and arrears [Note 3]), ''Total Wales'' row, column G ''In-year council tax 2025-26: + Total debits'' (publisher column number 6). Publisher note 3: the amounts are net of + all deductions on council tax bills, such as council tax reduction scheme. GBP thousands + (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: amount_collected_in_year + label: 'In-year council tax 2025-26: amounts collected during the year (GBP thousands)' + ordinal: 5 + column: H + source_column_id: amount_collected_in_year + expected_column_header_row: 3 + expected_column_header: 'In-year council tax 2025-26: Amounts collected during year' + concept: welshgov.council_tax.amount_collected_in_year + source_concept: welshgov.council_tax.amount_collected_in_year + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2025-26, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of 2025-26 bills + and arrears [Note 3]), ''Total Wales'' row, column H ''In-year council tax 2025-26: + Amounts collected during year'' (publisher column number 7). Publisher note 3: the amounts + are net of all deductions on council tax bills, such as council tax reduction scheme. + GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 + - measure_id: in_year_written_off + label: 'In-year council tax 2025-26: amounts written off as bad debts during the year + (GBP thousands)' + ordinal: 6 + column: J + source_column_id: in_year_written_off + expected_column_header_row: 3 + expected_column_header: 'In-year council tax 2025-26: Amounts written off as bad debts + during year' + concept: welshgov.council_tax.in_year_written_off + source_concept: welshgov.council_tax.in_year_written_off + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-collection-rates-april-2025-march-2026 + concept_evidence_notes: 'Welsh Government, Council tax collection rates in Wales, 2025-26, + workbook sheet ''Table2'' (Table 2: Amounts outstanding in respect of 2025-26 bills + and arrears [Note 3]), ''Total Wales'' row, column J ''In-year council tax 2025-26: + Amounts written off as bad debts during year'' (publisher column number 9). Publisher + note 3: the amounts are net of all deductions on council tax bills, such as council + tax reduction scheme. GBP thousands (value_scale 1000).' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 diff --git a/packages/welshgov/ctrs_annual_report_2024_25/source_package.yaml b/packages/welshgov/ctrs_annual_report_2024_25/source_package.yaml new file mode 100644 index 00000000..09a2e678 --- /dev/null +++ b/packages/welshgov/ctrs_annual_report_2024_25/source_package.yaml @@ -0,0 +1,166 @@ +# Welsh Government, Council Tax Reduction Scheme (CTRS): annual report 2024 to +# 2025 (PDF, published August 2025). Table 2 'Total value of CTRS awards in +# Wales' prints, for each of the 22 billing authorities and for Wales, the +# estimated total value of reductions provided through the scheme in 2023-24 +# and 2024-25 in GBP thousand (source: Datatank Connect), with a '% change' +# column. Paraphrasing the report: the value of reductions is the amount by +# which the council tax liability of households receiving a council tax +# reduction is reduced, and local authorities are funded to replace the +# council tax income they would otherwise raise from those households. This is +# the Welsh CTRS cost that the collection-rates release (net of CTRS) and the +# report's caseload annex do not carry. +# +# The publisher PDF is the artifact and is parsed with the repo's +# pdf_text_numbers parser (the LIHEAP, ISC and PIP precedents): every number +# on every text line becomes a row of the 'document_numbers' sheet with its +# page, line, line text, number text and context, and the package selects the +# Wales row's two totals by their line text and number text, guarded by the +# page and line numbers and the table-title line. +# +# Ported: the Wales row's 2023-24 and 2024-25 totals, one record set per year +# because a period is not a measure; 2023-24 also appears in the previous +# report, where the same value is printed, so a consumer selecting that year +# pins the source_table. Excluded: the '% change' column (publisher-labelled +# arithmetic over the two totals) and the 22 authority rows (wave-3 +# local-geography scope). The caseload tables (annex workbook) are counts and +# out of scope. Split-year labels store the opening year: 2024-25 is +# fiscal_year 2024. +# +# gov.wales 403s a plain fetch (a bare Mozilla user agent included); the PDF +# was retrieved with a full browser user agent and Accept headers and is +# pinned byte-for-byte (sha256 in manifest.yaml). +schema_version: ledger.source_package.v1 +package_id: welshgov-ctrs-annual-report-2024-25 +label: 'Welsh Government Council Tax Reduction Scheme annual report 2024-25: total value of + CTRS awards, Wales, 2023-24 and 2024-25' +artifact: + source_name: welshgov + source_table: 'Council Tax Reduction Scheme: annual report 2024 to 2025, Table 2 total value + of CTRS awards in Wales' + resource_package: db + resource_directory: data/welshgov/ctrs_annual_report_2024_25 + manifest: manifest.yaml + vintage: ctrs_annual_report_2024_25 + extracted_at: '2026-08-23' + extraction_method: pypdf text-line number extraction from the full publisher PDF + parser: pdf_text_numbers + artifact_year: 2025 +record_sets: +- record_set_id: welshgov.ctrs_report_2024_25.table_2.total_value_of_awards.fy2023 + provenance_class: administrative + record_set_spec_id: welshgov.ctrs_report_2024_25.table_2.total_value_of_awards.fy2023.v1 + source_record_id_prefix: welshgov.ctrs_report_2024_25.table_2.total_value_of_awards.fy2023 + sheet_name: document_numbers + period_type: fiscal_year + period: 2023 + geography_id: W92000004 + geography_level: country + geography_name: Wales + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax_reduction + groupby_dimension: welshgov.geography_row + rows: + - value_id: wales + label: Wales + ordinal: 0 + row_number: 228 + expected_row_header_column: C + expected_row_header: Wales 301,121 322,938 7.2 + table_record_kind: total + guard_cells: + - column: A + expected_value: 4 + label: PDF page number + - column: B + expected_value: 45 + label: PDF extracted line number + - column: D + expected_value: 301,121 + label: source number text + - column: C + row: 157 + expected_value: 'Table 2: Total value of CTRS awards in Wales' + label: table title line + measures: + - measure_id: total_value_of_awards + label: Total value of CTRS awards, Wales, 2023-24 (GBP thousands) + ordinal: 0 + column: E + source_column_id: total_value_of_awards + expected_column_header_row: 1 + expected_column_header: numeric_value + concept: welshgov.council_tax_reduction.total_value_of_awards + source_concept: welshgov.council_tax_reduction.total_value_of_awards + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-reduction-scheme-annual-report-2024-2025 + concept_evidence_notes: "Welsh Government, Council Tax Reduction Scheme: annual report\ + \ 2024 to 2025 (PDF), page 4, 'Table 2: Total value of CTRS awards in Wales', Wales\ + \ row ('Wales 301,121 322,938 7.2'), column 'Total 2023-24 (\xA3 thousand)', number\ + \ text '301,121'. The report describes the figure as the estimated total value of reductions\ + \ provided through the CTRS (source: Datatank Connect). GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 +- record_set_id: welshgov.ctrs_report_2024_25.table_2.total_value_of_awards.fy2024 + provenance_class: administrative + record_set_spec_id: welshgov.ctrs_report_2024_25.table_2.total_value_of_awards.fy2024.v1 + source_record_id_prefix: welshgov.ctrs_report_2024_25.table_2.total_value_of_awards.fy2024 + sheet_name: document_numbers + period_type: fiscal_year + period: 2024 + geography_id: W92000004 + geography_level: country + geography_name: Wales + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax_reduction + groupby_dimension: welshgov.geography_row + rows: + - value_id: wales + label: Wales + ordinal: 0 + row_number: 229 + expected_row_header_column: C + expected_row_header: Wales 301,121 322,938 7.2 + table_record_kind: total + guard_cells: + - column: A + expected_value: 4 + label: PDF page number + - column: B + expected_value: 45 + label: PDF extracted line number + - column: D + expected_value: 322,938 + label: source number text + - column: C + row: 157 + expected_value: 'Table 2: Total value of CTRS awards in Wales' + label: table title line + measures: + - measure_id: total_value_of_awards + label: Total value of CTRS awards, Wales, 2024-25 (GBP thousands) + ordinal: 0 + column: E + source_column_id: total_value_of_awards + expected_column_header_row: 1 + expected_column_header: numeric_value + concept: welshgov.council_tax_reduction.total_value_of_awards + source_concept: welshgov.council_tax_reduction.total_value_of_awards + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-reduction-scheme-annual-report-2024-2025 + concept_evidence_notes: "Welsh Government, Council Tax Reduction Scheme: annual report\ + \ 2024 to 2025 (PDF), page 4, 'Table 2: Total value of CTRS awards in Wales', Wales\ + \ row ('Wales 301,121 322,938 7.2'), column 'Total 2024-25 (\xA3 thousand)', number\ + \ text '322,938'. The report describes the figure as the estimated total value of reductions\ + \ provided through the CTRS (source: Datatank Connect). GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 diff --git a/packages/welshgov/ctrs_annual_report_2025_26/source_package.yaml b/packages/welshgov/ctrs_annual_report_2025_26/source_package.yaml new file mode 100644 index 00000000..365ebd66 --- /dev/null +++ b/packages/welshgov/ctrs_annual_report_2025_26/source_package.yaml @@ -0,0 +1,166 @@ +# Welsh Government, Council Tax Reduction Scheme (CTRS): annual report 2025 to +# 2026 (PDF, published August 2026). Table 2 'Total value of CTRS awards in +# Wales' prints, for each of the 22 billing authorities and for Wales, the +# estimated total value of reductions provided through the scheme in 2024-25 +# and 2025-26 in GBP thousand (source: Datatank Connect), with a '% change' +# column. Paraphrasing the report: the value of reductions is the amount by +# which the council tax liability of households receiving a council tax +# reduction is reduced, and local authorities are funded to replace the +# council tax income they would otherwise raise from those households. This is +# the Welsh CTRS cost that the collection-rates release (net of CTRS) and the +# report's caseload annex do not carry. +# +# The publisher PDF is the artifact and is parsed with the repo's +# pdf_text_numbers parser (the LIHEAP, ISC and PIP precedents): every number +# on every text line becomes a row of the 'document_numbers' sheet with its +# page, line, line text, number text and context, and the package selects the +# Wales row's two totals by their line text and number text, guarded by the +# page and line numbers and the table-title line. +# +# Ported: the Wales row's 2024-25 and 2025-26 totals, one record set per year +# because a period is not a measure; 2024-25 also appears in the previous +# report, where the same value is printed, so a consumer selecting that year +# pins the source_table. Excluded: the '% change' column (publisher-labelled +# arithmetic over the two totals) and the 22 authority rows (wave-3 +# local-geography scope). The caseload tables (annex workbook) are counts and +# out of scope. Split-year labels store the opening year: 2025-26 is +# fiscal_year 2025. +# +# gov.wales 403s a plain fetch (a bare Mozilla user agent included); the PDF +# was retrieved with a full browser user agent and Accept headers and is +# pinned byte-for-byte (sha256 in manifest.yaml). +schema_version: ledger.source_package.v1 +package_id: welshgov-ctrs-annual-report-2025-26 +label: 'Welsh Government Council Tax Reduction Scheme annual report 2025-26: total value of + CTRS awards, Wales, 2024-25 and 2025-26' +artifact: + source_name: welshgov + source_table: 'Council Tax Reduction Scheme: annual report 2025 to 2026, Table 2 total value + of CTRS awards in Wales' + resource_package: db + resource_directory: data/welshgov/ctrs_annual_report_2025_26 + manifest: manifest.yaml + vintage: ctrs_annual_report_2025_26 + extracted_at: '2026-08-23' + extraction_method: pypdf text-line number extraction from the full publisher PDF + parser: pdf_text_numbers + artifact_year: 2026 +record_sets: +- record_set_id: welshgov.ctrs_report_2025_26.table_2.total_value_of_awards.fy2024 + provenance_class: administrative + record_set_spec_id: welshgov.ctrs_report_2025_26.table_2.total_value_of_awards.fy2024.v1 + source_record_id_prefix: welshgov.ctrs_report_2025_26.table_2.total_value_of_awards.fy2024 + sheet_name: document_numbers + period_type: fiscal_year + period: 2024 + geography_id: W92000004 + geography_level: country + geography_name: Wales + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax_reduction + groupby_dimension: welshgov.geography_row + rows: + - value_id: wales + label: Wales + ordinal: 0 + row_number: 229 + expected_row_header_column: C + expected_row_header: Wales 322,938 347,393 7.6 + table_record_kind: total + guard_cells: + - column: A + expected_value: 4 + label: PDF page number + - column: B + expected_value: 44 + label: PDF extracted line number + - column: D + expected_value: 322,938 + label: source number text + - column: C + row: 158 + expected_value: 'Table 2: Total value of CTRS awards in Wales' + label: table title line + measures: + - measure_id: total_value_of_awards + label: Total value of CTRS awards, Wales, 2024-25 (GBP thousands) + ordinal: 0 + column: E + source_column_id: total_value_of_awards + expected_column_header_row: 1 + expected_column_header: numeric_value + concept: welshgov.council_tax_reduction.total_value_of_awards + source_concept: welshgov.council_tax_reduction.total_value_of_awards + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-reduction-scheme-annual-report-2025-2026 + concept_evidence_notes: "Welsh Government, Council Tax Reduction Scheme: annual report\ + \ 2025 to 2026 (PDF), page 4, 'Table 2: Total value of CTRS awards in Wales', Wales\ + \ row ('Wales 322,938 347,393 7.6'), column 'Total 2024-25 (\xA3 thousand)', number\ + \ text '322,938'. The report describes the figure as the estimated total value of reductions\ + \ provided through the CTRS (source: Datatank Connect). GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 +- record_set_id: welshgov.ctrs_report_2025_26.table_2.total_value_of_awards.fy2025 + provenance_class: administrative + record_set_spec_id: welshgov.ctrs_report_2025_26.table_2.total_value_of_awards.fy2025.v1 + source_record_id_prefix: welshgov.ctrs_report_2025_26.table_2.total_value_of_awards.fy2025 + sheet_name: document_numbers + period_type: fiscal_year + period: 2025 + geography_id: W92000004 + geography_level: country + geography_name: Wales + geography_vintage: current + entity: government + entity_role: billing_authority + domain: council_tax_reduction + groupby_dimension: welshgov.geography_row + rows: + - value_id: wales + label: Wales + ordinal: 0 + row_number: 230 + expected_row_header_column: C + expected_row_header: Wales 322,938 347,393 7.6 + table_record_kind: total + guard_cells: + - column: A + expected_value: 4 + label: PDF page number + - column: B + expected_value: 44 + label: PDF extracted line number + - column: D + expected_value: 347,393 + label: source number text + - column: C + row: 158 + expected_value: 'Table 2: Total value of CTRS awards in Wales' + label: table title line + measures: + - measure_id: total_value_of_awards + label: Total value of CTRS awards, Wales, 2025-26 (GBP thousands) + ordinal: 0 + column: E + source_column_id: total_value_of_awards + expected_column_header_row: 1 + expected_column_header: numeric_value + concept: welshgov.council_tax_reduction.total_value_of_awards + source_concept: welshgov.council_tax_reduction.total_value_of_awards + concept_relation: source_label + concept_authority: welshgov + concept_evidence_url: https://www.gov.wales/council-tax-reduction-scheme-annual-report-2025-2026 + concept_evidence_notes: "Welsh Government, Council Tax Reduction Scheme: annual report\ + \ 2025 to 2026 (PDF), page 4, 'Table 2: Total value of CTRS awards in Wales', Wales\ + \ row ('Wales 322,938 347,393 7.6'), column 'Total 2025-26 (\xA3 thousand)', number\ + \ text '347,393'. The report describes the figure as the estimated total value of reductions\ + \ provided through the CTRS (source: Datatank Connect). GBP thousands (value_scale 1000)." + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000 diff --git a/tests/test_chronicle_bundle.py b/tests/test_chronicle_bundle.py index 8a69f79d..70dbdd36 100644 --- a/tests/test_chronicle_bundle.py +++ b/tests/test_chronicle_bundle.py @@ -73,16 +73,16 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "aggregate_duplicate_key_count": 0, "entity_count": 11, "error_count": 0, - "fact_count": 155790, + "fact_count": 156131, "geography_count": 12536, "period_count": 191, - "semantic_duplicate_key_count": 12, + "semantic_duplicate_key_count": 117, "skipped_source_count": 10, "source_count": 41, - "source_package_count": 135, + "source_package_count": 144, "warning_count": 1, } - assert len(rows) == 155790 + assert len(rows) == 156131 assert {row["provenance_class"] for row in rows} <= { "administrative", "census", @@ -100,7 +100,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): ) assert rows[0]["aggregate_fact_key"].startswith("ledger.aggregate_fact.v2:") assert rows[0]["semantic_fact_key"].startswith("ledger.semantic_fact.v2:") - assert source_packages["source_package_count"] == 135 + assert source_packages["source_package_count"] == 144 assert source_packages["skipped_source_count"] == 10 assert sorted(item["source"] for item in source_packages["skipped_sources"]) == [ "census-acs-s0101-congressional-district-age-2024", @@ -114,7 +114,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "jct-obbba-revenue-estimates-2025", "jct-tax-expenditures-2024", ] - assert coverage["fact_count"] == 155790 + assert coverage["fact_count"] == 156131 assert coverage["counts"]["by_source"] == { "bea": 445, "bfp_economic_outlook": 5, @@ -138,7 +138,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "isc": 2, "jrc_euromod_be": 41, "kff": 52, - "mhclg": 2672, + "mhclg": 2712, "nbb_national_accounts": 1, "nisra": 510, "nrs": 5589, @@ -147,7 +147,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "ons": 65646, "onss_contributions": 1, "opgroeien_groeipakket": 11, - "scotgov": 2504, + "scotgov": 2787, "sfpd_pensions": 4, "slc": 199, "spf_finances_pit": 1, @@ -156,10 +156,10 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "statbel_population_structure": 18, "usda_snap": 852, "voa": 3001, - "welshgov": 198, + "welshgov": 216, } table_counts = coverage["counts"]["by_source_table"] - assert len(table_counts) == 130 + assert len(table_counts) == 139 assert ( table_counts[ "dwp:Universal Credit childcare element statistics to August 2025, Table 1" @@ -201,6 +201,72 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): == 9 ) assert table_counts["usda_snap:SNAP FY2025 Monthly State Participation"] == 636 + assert ( + table_counts[ + "welshgov:Council Tax Reduction Scheme: annual report 2024 to 2025, " + "Table 2 total value of CTRS awards in Wales" + ] + == 2 + ) + assert ( + table_counts[ + "welshgov:Council Tax Reduction Scheme: annual report 2025 to 2026, " + "Table 2 total value of CTRS awards in Wales" + ] + == 2 + ) + assert ( + table_counts[ + "mhclg:Collection rates for council tax and non-domestic rates in " + "England 2025 to 2026, Table 5 amount collected in year" + ] + == 10 + ) + assert ( + table_counts[ + "mhclg:Council Tax levels set by local authorities in England 2025 " + "to 2026, Tables 1 to 9 (revised), Table 1 England summary" + ] + == 30 + ) + assert ( + table_counts[ + "scotgov:Council Tax Collection Statistics, 2024-25: publication " + "tables (CTRR), Figure 1 Council Tax billed and received" + ] + == 104 + ) + assert ( + table_counts[ + "scotgov:Council Tax Collection Statistics, 2025-26: publication " + "tables (CTRR), Figure 1 Council Tax billed and received" + ] + == 108 + ) + assert ( + table_counts[ + "scotgov:Scottish Local Government Finance Statistics (SLGFS) " + "2024-25: publication tables, council tax tables 2.6, 2.8, 2.10, 2.11 " + "and chart 2.7" + ] + == 71 + ) + assert ( + table_counts[ + "welshgov:Council tax collection rates in Wales, April 2024 to March " + "2025, Table 2 amounts outstanding in respect of 2024-25 bills and " + "arrears" + ] + == 7 + ) + assert ( + table_counts[ + "welshgov:Council tax collection rates in Wales, April 2025 to March " + "2026, Table 2 amounts outstanding in respect of 2025-26 bills and " + "arrears" + ] + == 7 + ) assert table_counts["irs_soi:Congressional District Data 2022"] == 26880 assert table_counts["irs_soi:IRS SOI County Data 2022"] == 6286 assert table_counts["census_pep:Vintage 2024 County Population Totals"] == 3144 @@ -424,33 +490,33 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "fiscal_year:1996": 33, "fiscal_year:1997": 33, "fiscal_year:1998": 33, - "fiscal_year:1999": 33, - "fiscal_year:2000": 33, - "fiscal_year:2001": 33, - "fiscal_year:2002": 33, - "fiscal_year:2003": 33, - "fiscal_year:2004": 33, - "fiscal_year:2005": 33, - "fiscal_year:2006": 33, - "fiscal_year:2007": 33, - "fiscal_year:2008": 33, - "fiscal_year:2009": 33, - "fiscal_year:2010": 33, - "fiscal_year:2011": 33, - "fiscal_year:2012": 33, - "fiscal_year:2013": 33, - "fiscal_year:2014": 33, - "fiscal_year:2015": 33, - "fiscal_year:2016": 33, - "fiscal_year:2017": 33, - "fiscal_year:2018": 33, - "fiscal_year:2019": 33, - "fiscal_year:2020": 33, - "fiscal_year:2021": 33, - "fiscal_year:2022": 33, - "fiscal_year:2023": 385, - "fiscal_year:2024": 611, - "fiscal_year:2025": 1288, + "fiscal_year:1999": 41, + "fiscal_year:2000": 41, + "fiscal_year:2001": 41, + "fiscal_year:2002": 41, + "fiscal_year:2003": 41, + "fiscal_year:2004": 41, + "fiscal_year:2005": 41, + "fiscal_year:2006": 41, + "fiscal_year:2007": 41, + "fiscal_year:2008": 41, + "fiscal_year:2009": 41, + "fiscal_year:2010": 41, + "fiscal_year:2011": 41, + "fiscal_year:2012": 41, + "fiscal_year:2013": 41, + "fiscal_year:2014": 41, + "fiscal_year:2015": 41, + "fiscal_year:2016": 41, + "fiscal_year:2017": 41, + "fiscal_year:2018": 41, + "fiscal_year:2019": 41, + "fiscal_year:2020": 44, + "fiscal_year:2021": 52, + "fiscal_year:2022": 52, + "fiscal_year:2023": 405, + "fiscal_year:2024": 695, + "fiscal_year:2025": 1308, "fiscal_year:2026": 1443, "fiscal_year:2027": 32, "fiscal_year:2028": 32, @@ -573,10 +639,10 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): assert len(coverage["counts"]["by_geography"]) == 12536 assert coverage["counts"]["by_entity"] == { "benefit_unit": 233, - "dwelling": 12708, + "dwelling": 12733, "family": 107, "firm": 1439, - "government": 310, + "government": 626, "household": 40513, "institutional_sector": 103, "pension_plan": 2, @@ -585,7 +651,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "tax_unit": 40069, } assert not coverage["duplicates"]["aggregate_fact_keys"] - assert len(coverage["duplicates"]["semantic_fact_keys"]) == 12 + assert len(coverage["duplicates"]["semantic_fact_keys"]) == 117 assert summary["warnings"] == [ { "code": "duplicate_semantic_fact_key", diff --git a/tests/test_chronicle_council_tax_nation_totals.py b/tests/test_chronicle_council_tax_nation_totals.py new file mode 100644 index 00000000..eed4da38 --- /dev/null +++ b/tests/test_chronicle_council_tax_nation_totals.py @@ -0,0 +1,381 @@ +"""Council-tax nation-level billed/collectable totals and CTR cost packages. + +Nine UK source packages carry the publisher amounts the policyengine-uk-data#448 +council-tax diagnosis compared the model against: Scottish Government council +tax collection statistics (CTRR, two vintages), the SLGFS 2024-25 council-tax +tables (CTR funding and reduction in liability, income after CTR, potential +yield by band, average bill before and after CTR), Welsh Government council +tax collection rates (two vintages) and Council Tax Reduction Scheme annual +reports (total value of awards, two vintages), and MHCLG's England council tax +levels summary and collection-rates tables. Every oracle below is the publisher's +stored cell times the declared value_scale; the comparators quoted in the +diagnosis are the rounded display values of the same cells. +""" + +from __future__ import annotations + +import pytest + +from chronicle.source_package import load_source_package + + +def _facts(alias: str, year: int): + package = load_source_package(alias) + rows = package.build_source_rows(year) + cells = package.build_source_cells(year, source_rows=rows) + return package.build_facts(year, cells=cells, source_rows=rows) + + +def _value(facts, concept: str, period, filters: dict | None = None): + matches = [ + fact + for fact in facts + if fact.measure.concept == concept + and fact.period.value == period + and (filters is None or fact.filters == filters) + ] + assert len(matches) == 1, (concept, period, filters, len(matches)) + return matches[0].value + + +def _assert_shape(facts, *, geography_id: str, period_type: str): + assert {fact.geography.id for fact in facts} == {geography_id} + assert {fact.geography.level for fact in facts} == {"country"} + assert {fact.period.type for fact in facts} == {period_type} + assert {fact.assertion for fact in facts} == {"observation"} + assert {fact.provenance_class for fact in facts} == {"administrative"} + assert all(fact.source.raw_r2_uri for fact in facts) + assert all(fact.source_cell_keys for fact in facts) + + +def test_scotgov_council_tax_collection_2025_26_figure_1_scotland_rows(): + facts = _facts("scotgov-council-tax-collection-2025-26", 2026) + # 27 billing years (1999-00 to 2025-26) x 4 published columns. + assert len(facts) == 108 + _assert_shape(facts, geography_id="S92000003", period_type="fiscal_year") + assert {fact.period.value for fact in facts} == set(range(1999, 2026)) + assert {fact.entity.name for fact in facts} == {"government"} + assert {fact.entity.role for fact in facts} == {"billing_authority"} + + # Headline 2025-26 row: GBP 3.389bn billed net of CTR, GBP 3.227bn received + # by 31 March 2026 (the publisher displays 3,388,884 / 3,226,613 thousand). + billed = _value(facts, "scotgov.council_tax.net_amount_billed", 2025) + received = _value(facts, "scotgov.council_tax.amount_received", 2025) + uncollected = _value(facts, "scotgov.council_tax.amount_uncollected", 2025) + share = _value(facts, "scotgov.council_tax.percentage_received", 2025) + assert repr(billed) == "3388883606.00916" + assert repr(received) == "3226613159.306509" + assert repr(uncollected) == "162270446.7026512" + assert repr(share) == "0.9521168427222129" + assert billed - received == pytest.approx(uncollected, abs=1e-3) + assert received / billed == pytest.approx(share, abs=1e-12) + + # This vintage restates 2024-25 as at 31 March 2026. + assert repr(_value(facts, "scotgov.council_tax.net_amount_billed", 2024)) == ( + "3072918966.350784" + ) + assert repr(_value(facts, "scotgov.council_tax.net_amount_billed", 1999)) == ( + "1242900980.5556805" + ) + units = {fact.measure.concept: fact.measure.unit for fact in facts} + assert units == { + "scotgov.council_tax.net_amount_billed": "gbp", + "scotgov.council_tax.amount_received": "gbp", + "scotgov.council_tax.amount_uncollected": "gbp", + "scotgov.council_tax.percentage_received": "share", + } + shares = [ + fact.value + for fact in facts + if fact.measure.concept == "scotgov.council_tax.percentage_received" + ] + assert all(0.9 < value < 1.0 for value in shares) + + +def test_scotgov_council_tax_collection_2024_25_is_the_in_year_vintage(): + facts = _facts("scotgov-council-tax-collection-2024-25", 2025) + # 26 billing years (1999-00 to 2024-25) x 4 published columns. + assert len(facts) == 104 + _assert_shape(facts, geography_id="S92000003", period_type="fiscal_year") + assert {fact.period.value for fact in facts} == set(range(1999, 2025)) + + # Provisional in-year 2024-25 figures as at 31 March 2025: GBP 3.077bn + # billed, GBP 2.938bn received, 95.5 per cent. + assert repr(_value(facts, "scotgov.council_tax.net_amount_billed", 2024)) == ( + "3076769837.571812" + ) + assert repr(_value(facts, "scotgov.council_tax.amount_received", 2024)) == ( + "2938384738.902261" + ) + assert repr(_value(facts, "scotgov.council_tax.percentage_received", 2024)) == ( + "0.9550226029325727" + ) + assert repr(_value(facts, "scotgov.council_tax.net_amount_billed", 1999)) == ( + "1243499648.216659" + ) + + +def test_scotgov_council_tax_collection_vintages_differ_by_source_table(): + later = _facts("scotgov-council-tax-collection-2025-26", 2026) + earlier = _facts("scotgov-council-tax-collection-2024-25", 2025) + later_2024 = _value(later, "scotgov.council_tax.net_amount_billed", 2024) + earlier_2024 = _value(earlier, "scotgov.council_tax.net_amount_billed", 2024) + # Same billing year, restated in the later vintage: both publisher facts + # are carried and a consumer distinguishes them by source_table. + assert later_2024 != earlier_2024 + assert {fact.source.source_table for fact in later} != { + fact.source.source_table for fact in earlier + } + + +def test_scotgov_slgfs_2024_25_council_tax_tables(): + facts = _facts("scotgov-slgfs-council-tax-2024-25", 2026) + # Table 2.11 (2) + Table 2.8 (1) + Table 2.6 (4) + Chart 2.7 (6 x 9) + # + Table 2.10 (5 x 2). + assert len(facts) == 71 + _assert_shape(facts, geography_id="S92000003", period_type="fiscal_year") + + # Table 2.11, Scotland row: CTR reduction in liability GBP 389,010 + # thousand (the GBP 389m comparator) and CTR funding GBP 351,000 thousand, + # whose cell the publisher stores as 350999.99999999977. + reduction = _value( + facts, "scotgov.council_tax_reduction.reduction_in_liability", 2024 + ) + funding = _value( + facts, "scotgov.council_tax_reduction.funding_from_scottish_government", 2024 + ) + assert reduction == 389_010_000 + assert isinstance(reduction, int) + assert repr(funding) == "350999999.99999976" + # Table 2.8, Scotland row: council tax income after CTR; Table 2.6 carries + # the same measure for the four earlier years (GBP millions). + assert _value(facts, "scotgov.council_tax.income_after_ctr", 2024) == ( + 2_996_849_000 + ) + assert { + fact.period.value: fact.value + for fact in facts + if fact.measure.concept == "scotgov.council_tax.income_after_ctr" + } == { + 2020: 2_581_475_000, + 2021: 2_640_123_000, + 2022: 2_766_633_000, + 2023: 2_930_953_000, + 2024: 2_996_849_000, + } + + # Chart 2.7: CTR total GBP 390.3m and its Band A share; the gross + # potential row equals the five components for every band column. + ctr_total = _value( + facts, + "scotgov.council_tax_potential_yield.total", + 2024, + {"potential_yield_component": "council_tax_reduction"}, + ) + ctr_band_a = _value( + facts, + "scotgov.council_tax_potential_yield.band_a", + 2024, + {"council_tax_band": "A", "potential_yield_component": "council_tax_reduction"}, + ) + assert repr(ctr_total) == "390302659.96999997" + assert repr(ctr_band_a) == "129880248.40302114" + components = ( + "council_tax_billed_estimate", + "council_tax_reduction", + "single_person_discount", + "exempt_dwellings", + "other_discounts", + ) + for band in "ABCDEFGH": + concept = f"scotgov.council_tax_potential_yield.band_{band.lower()}" + gross = _value( + facts, + concept, + 2024, + {"council_tax_band": band, "potential_yield_component": "gross_potential_council_tax"}, + ) + parts = sum( + _value( + facts, + concept, + 2024, + {"council_tax_band": band, "potential_yield_component": component}, + ) + for component in components + ) + assert gross == pytest.approx(parts, rel=1e-9) + gross_total = _value( + facts, + "scotgov.council_tax_potential_yield.total", + 2024, + {"potential_yield_component": "gross_potential_council_tax"}, + ) + assert repr(gross_total) == "3959173987.2489443" + chart_rows = [ + fact + for fact in facts + if fact.measure.concept.startswith("scotgov.council_tax_potential_yield.") + ] + assert len(chart_rows) == 54 + assert all(fact.constraints for fact in chart_rows) + + # Table 2.10: average bill per dwelling before and after CTR, GBP, mean. + before = _value(facts, "scotgov.council_tax.average_bill_per_dwelling_before_ctr", 2024) + after_2020 = _value( + facts, "scotgov.council_tax.average_bill_per_dwelling_after_ctr", 2020 + ) + assert repr(before) == "1309.7148402647151" + assert repr(after_2020) == "1053.1156962400614" + averages = [ + fact + for fact in facts + if fact.measure.concept.startswith("scotgov.council_tax.average_bill_per_dwelling") + ] + assert len(averages) == 10 + assert {fact.aggregation.method for fact in averages} == {"mean"} + assert {fact.entity.name for fact in averages} == {"dwelling"} + assert {fact.period.value for fact in averages} == set(range(2020, 2025)) + + +@pytest.mark.parametrize( + ("alias", "year", "period", "debit", "collected", "extra_concept", "extra"), + [ + ( + "welshgov-council-tax-collection-2025-26", + 2026, + 2025, + 2_523_751_000, + 2_403_994_830, + "welshgov.council_tax.arrears_brought_forward", + 263_375_000, + ), + ( + "welshgov-council-tax-collection-2024-25", + 2025, + 2024, + 2_331_585_000, + 2_228_016_000, + "welshgov.council_tax.prior_year_debits_credits", + -4_650_000, + ), + ], +) +def test_welshgov_council_tax_collection_total_wales_row( + alias, year, period, debit, collected, extra_concept, extra +): + facts = _facts(alias, year) + # Seven publisher columns of the Total Wales row; the five formula-labelled + # columns (5, 8, 10, 11, 12) are not ported. + assert len(facts) == 7 + _assert_shape(facts, geography_id="W92000004", period_type="fiscal_year") + assert {fact.period.value for fact in facts} == {period} + assert {fact.entity.role for fact in facts} == {"billing_authority"} + assert {fact.measure.unit for fact in facts} == {"gbp"} + assert _value(facts, "welshgov.council_tax.net_collectable_debit", period) == debit + assert ( + _value(facts, "welshgov.council_tax.amount_collected_in_year", period) + == collected + ) + assert _value(facts, extra_concept, period) == extra + assert {fact.measure.concept for fact in facts} == { + "welshgov.council_tax.arrears_brought_forward", + "welshgov.council_tax.prior_year_debits_credits", + "welshgov.council_tax.arrears_collected", + "welshgov.council_tax.arrears_written_off", + "welshgov.council_tax.net_collectable_debit", + "welshgov.council_tax.amount_collected_in_year", + "welshgov.council_tax.in_year_written_off", + } + + +@pytest.mark.parametrize( + ("alias", "year", "values"), + [ + ( + "welshgov-ctrs-annual-report-2025-26", + 2026, + {2024: 322_938_000, 2025: 347_393_000}, + ), + ( + "welshgov-ctrs-annual-report-2024-25", + 2025, + {2023: 301_121_000, 2024: 322_938_000}, + ), + ], +) +def test_welshgov_ctrs_annual_report_total_value_of_awards(alias, year, values): + facts = _facts(alias, year) + # Table 2 'Total value of CTRS awards in Wales', Wales row, two fiscal + # years, read from the publisher PDF through the pdf_text_numbers parser. + assert len(facts) == 2 + _assert_shape(facts, geography_id="W92000004", period_type="fiscal_year") + assert {fact.measure.concept for fact in facts} == { + "welshgov.council_tax_reduction.total_value_of_awards" + } + assert {fact.period.value: fact.value for fact in facts} == values + assert all(isinstance(fact.value, int) for fact in facts) + assert {fact.entity.role for fact in facts} == {"billing_authority"} + assert {fact.measure.unit for fact in facts} == {"gbp"} + assert {fact.domain for fact in facts} == {"council_tax_reduction"} + + +def test_mhclg_council_tax_levels_england_summary_2025_26_table_1(): + facts = _facts("mhclg-council-tax-levels-england-summary-2025-26", 2026) + # Six publisher lines x five fiscal years (2021-22 to 2025-26). + assert len(facts) == 30 + _assert_shape(facts, geography_id="E92000001", period_type="fiscal_year") + assert {fact.period.value for fact in facts} == set(range(2021, 2026)) + + # The GBP 44.1bn council tax requirement, the 19.3m Band D taxbase and the + # GBP 2,280.21 average Band D quoted in the 2025-26 release. + assert _value(facts, "mhclg.council_tax.requirement", 2025) == 44_118_104_184 + assert ( + _value(facts, "mhclg.council_tax.requirement_excluding_parish_precepts", 2025) + == 43_259_506_797 + ) + assert _value(facts, "mhclg.council_tax.parish_precepts", 2025) == 858_597_387 + assert ( + _value(facts, "mhclg.council_tax.taxbase_band_d_equivalents", 2025) + == 19_348_236 + ) + assert _value(facts, "mhclg.council_tax.average_band_d", 2025) == 2280.21 + assert ( + _value(facts, "mhclg.council_tax.average_band_d_excluding_parish_precepts", 2025) + == 2235.84 + ) + assert _value(facts, "mhclg.council_tax.requirement", 2021) == 34_436_646_428 + + by_concept = {} + for fact in facts: + by_concept.setdefault( + fact.measure.concept, + (fact.entity.name, fact.measure.unit, fact.aggregation.method), + ) + assert by_concept == { + "mhclg.council_tax.requirement_excluding_parish_precepts": ("government", "gbp", "sum"), + "mhclg.council_tax.parish_precepts": ("government", "gbp", "sum"), + "mhclg.council_tax.requirement": ("government", "gbp", "sum"), + "mhclg.council_tax.taxbase_band_d_equivalents": ("dwelling", "count", "sum"), + "mhclg.council_tax.average_band_d_excluding_parish_precepts": ("dwelling", "gbp", "mean"), + "mhclg.council_tax.average_band_d": ("dwelling", "gbp", "mean"), + } + + +def test_mhclg_council_tax_collection_england_2025_26_table_5(): + facts = _facts("mhclg-council-tax-collection-england-2025-26", 2026) + # Two council tax amount rows x five fiscal years; the percentage-change + # rows and the non-domestic rates rows are not ported. + assert len(facts) == 10 + _assert_shape(facts, geography_id="E92000001", period_type="fiscal_year") + assert {fact.period.value for fact in facts} == set(range(2021, 2026)) + assert {fact.measure.unit for fact in facts} == {"gbp"} + assert _value(facts, "mhclg.council_tax.net_collectable_debit", 2025) == ( + 44_981_384_000 + ) + assert _value(facts, "mhclg.council_tax.amount_collected_in_year", 2025) == ( + 43_002_543_000 + ) + assert _value(facts, "mhclg.council_tax.net_collectable_debit", 2021) == ( + 35_341_498_000 + )