National statistics

Collection rates for Council Tax and non-domestic rates in England, 2022 to 2023

Published 21 June 2023

Applies to England

This annual release contains data on the receipts of council tax and non-domestic rates collected during 2022-23 and the arrears outstanding at the end of the financial year. Receipts information is based on data from all 309 authorities. Arrears information is based on full data from 308 out of 309 authorities and partial data from 1 authority.

1. In this release:

• In 2022-23 local authorities collected a total of £36.5 billion in council tax, irrespective of the year to which it related. This was an increase of £2.0 billion, or 5.6%, over 2021-22. Authorities report that this is mainly due to increase in council tax bills.

• By the end of March 2023, authorities had collected £35.7 billion of council tax that related to 2022-23 and achieved an average in-year collection rate of 96.0%, an increase of 0.2 percentage points over 2021-22.

• In 2022-23 authorities collected a total of £23.4 billion in non-domestic rates, irrespective of the year to which it related. This was an increase of £2.1 billion over the figure for 2021-22. This was mainly due to an increase in the receipts relating to 2022-23 that has been partially offset with an increase in refunds given in respect of previous years due to appeals and refunds following the application of the Covid Additional Relief Fund (CARF).

• By the end of March 2023, authorities had collected £24.2 billion in non-domestic rates that related to 2022-23 and achieved an average in-year collection rate of 96.8% in 2022-23, an increase of 1.3 percentage points over 2021-22.

• At 31 March 2023, the total amount of council tax still outstanding amounted to £5.5 billion. This is a cumulative figure and includes arrears that may stretch back a number of years. This is an increase of £510 million over the figure at the end of 2021-22.

• At 31 March 2023, local authorities reported the total amount of non-domestic rates still outstanding amounted to £2.5 billion. This is a cumulative figure and includes arrears that may stretch many years. This is a decrease of £99 million on the 2021-22 figure.

Release date: 21 June 2023

Date of next release: June 2024

Contact: 0303 444 2141 qrc.statistics@levellingup.gov.uk (Responsible Statistician: Jo Coleman)

Media enquiries: 0303 444 1209 NewsDesk@levellingup.gov.uk

2. Introduction

This Statistical Release presents National Statistics on the collection rates and receipts of council tax and non-domestic rates, and arrears outstanding for these taxes, by local authorities for the financial year 1 April 2022 to 31 March 2023. It also looks at changes in these figures compared with previous years.

This information is derived from the Quarterly Return of Council Taxes and Non-Domestic Rates (QRC4) returns issued by the Department for Levelling Up, Housing and Communities (DLUHC) and submitted for all 309 of the billing authorities in England that existed in 2022-23. All but one authority submitted complete returns, with one authority (Gosport) unable to provide arrears and write-off data in time for this release. A revision will be made once this data has been received.

The in-year collection rate is the amount of council tax (or non-domestic rates) due for the financial year that was received by 31 March of the year in question, shown as a percentage of the net collectable debit in respect of that year’s council tax (or non-domestic rates). In other words, it is how much the local authority collected by 31 March of the council tax (or non-domestic rates) as a percentage of the amount they would have collected if everyone liable had paid what they were supposed to. It includes prepayments made in previous years in respect of this year, but it does not include prepayments made this year in respect of next year nor does it include the payment of any arrears.

3. Special factors

As in previous years, there are a number of special factors which may have affected both the amount of council tax and non-domestic rates that authorities should have been able to collect and the amount they have actually collected in 2022-23.

3.1 Factors affecting figures relating to the COVID-19 pandemic

In response to the COVID-19 pandemic, the following government grants and funding were introduced and have impacted the figures, particularly to the net collectable debit.

Council tax:

In 2020, the government announced that it would provide local authorities in England with £500 million of new grant funding to support economically vulnerable people and households in their local area with the expectation that the majority of the hardship fund will be used to provide council tax relief, alongside existing local council tax support schemes. The use of these discretionary discounts decreased the amount of council tax available to be collected by local authorities in 2020-21.

Business rates:

In response to the pandemic, the government announced additional business rates reliefs for 2020-21 by extending the retail discount from 50% to 100% and expanding the eligibility for the relief to the hospitality and leisure sector and removing eligibility thresholds and introducing a new nursery discount, which provided 100% relief to eligible Early Years providers. The additional cost of the reliefs was compensated by government via a S31 grant. The total cost of both additional reliefs in 2020-21 was £11.2 billion (including reliefs that have been subsequently paid back), and this contributed to significantly lower liabilities (amount that is due) and receipts being received during 2020-21.

In March 2021, the government announced a continuation of these reliefs for the first 3 months of the 2021-22 financial year with no cash cap, with the relief reducing to 66% for the remaining 9 months with a cash cap. The retail, hospital and leisure relief was continued into 2022-23 at a lower rate of 50% and a cash cap. This means the amounts of liability and receipts being received continues to be lower than the pre-Covid period.

In March 2021, the government announced the Covid Additional Relief Fund (CARF) of £1.5 billion. The fund was made available to support businesses affected by the pandemic but not eligible for support already associated with business rates. Guidance regarding the operation and delivery of this fund and allocations to local authorities was published in December 2021. In some cases, payments were received from businesses before their liability was reduced and this has resulted in credits for 2021-22 being carried forward into 2022-23 but these will be taken and shown as a credit against 2021-22 liabilities on bills. In these instances, authorities were advised during the 2021-22 QRC4 data collection to show these as receipts relating to a subsequent year. This has resulted in higher than usual pre-payment figures in 2021-22. In the 2022-23 QRC4 data collection, authorities have reported that refunds arising from the CARF relief had also been given, resulting in lower than usual values.

Council tax and business rates:

Additionally, many local authorities temporarily paused or reduced recovery or enforcement action in 2020-21 and were unable to get time in court due to court closures. Authorities reported this has affected both in-year collection rates and their collection of arrears in 2020-21. For 2021-22, the resumption of court services and recovery action was slow to resume and has continued to impact collection rates.

3.2 Factors applicable for all years

• Council Tax: the introduction in April 2013 of the localisation of council tax support and various technical reforms to council tax discounts gave local authorities more control over the level of council tax discounts they award which may increase the amount of council tax available to be collected by local authorities. This replaced council tax benefit. Further details on the number of claimants can be found in the Local Council Tax Support live tables.

• Council Tax Referendum Principles: these can change each year and will affect the net collectable debit. Further details can be found in the 2022-23 Council Tax levels statistical release

• Non-Domestic Rates: the introduction of the business rates retention scheme in April 2013 allows the local government sector (billing authorities and major precepting authorities) to retain a proportion of the revenue that is generated in their area from non-domestic rates.

• Since April 2013 for council tax and April 2014 for non-domestic rates, payers have been permitted to spread the payment of their rates over 12 months as opposed to 10 months as in the past. This means authorities are unlikely to commence any recovery action to collect the arrears until the following year.

4. Total receipts of council tax and non-domestic rates: 2018-19 to 2022-23

Table 1 shows the amount of council tax and non-domestic rates collected in 2018-19 to 2022-23 irrespective of the year to which it relates. As can be seen, total receipts include receipts for not only the year in question but also the amount of arrears collected during the year as well as prepayments collected for future years.

Generally, changes in council tax receipts are due to levels of council tax being increased each year, and the levels of discounts awarded under different schemes. Both are decisions that are taken by local authorities. In 2020-21, and as part of its response to COVID-19, the government announced that it would provide local authorities in England with £500 million of new grant funding to support economically vulnerable people and households in their local area with the expectation that the majority of the hardship fund will be used to provide council tax relief, alongside existing local council tax support schemes meaning that the figures for 2020-21 were slightly lower than would have been expected.

Usually, changes for non-domestic rates can be attributed to both changes in the tax base and in the multiplier used to calculate the amount of non-domestic rates payable. In addition, changes in the types and levels of relief available may also affect the amount of non-domestic rates payable. In 2020-21, and as part of its response to the COVID-19 pandemic, the government announced additional business rates reliefs for 2020-21 by extending the retail discount from 50% to 100% and expanding the eligibility for the relief and introducing a 100% discount for eligible nurseries. In 2021-22, this relief was continued for the first 3 months, and then a discount of 66% with some cash caps for the remaining 9 months of the year. In 2022-23, the relief for retail, hospitality and leisure was continued at a discount of 50% with some cash caps. These reliefs have contributed to significantly lower receipts received since 2020-21.

• In 2022-23 local authorities collected a total of £36.5 billion in council tax, irrespective of the year to which it related. This was an increase of £2.0 billion, or 5.6%, over 2021-22.

• In 2022-23 authorities collected a total of £23.4 billion in non-domestic rates, irrespective of the year to which it related. This was an increase of £2.1 billion over the figure for 2021-22. This was mainly due to an increase in the receipts relating to 2022-23 that has been partially offset with an increase in refunds given in respect of previous years due to appeals being settled and following the application of the Covid Additional Relief Fund (CARF).

Table 1: Receipts of council tax and non-domestic rates collected irrespective of the year to which it relates, England, 2018-19 to 2022-23

Year	2018 to 2019	2019 to 2020	2020 to 2021	2021 to 2022 [note f] [r]	2022 to 2023
Receipts of council taxes in respect of the billing year	28,876	30,635	31,252	33,355	35,181
Receipts of council taxes in respect of previous years [note a]	493	489	372	699	703
Receipts of council taxes in respect of subsequent billing year [note b]	457	454	552	530	651
Total council tax receipts collected in financial year	29,826	31,578	32,176	34,584	36,535
Receipts of non-domestic rates in respect of the billing year [note c]	25,289	25,473	14,561	20,476	23,695
Receipts of non-domestic rates in respect of previous years [note a] [note d]	-473	-318	-678	-24	-1,030
Receipts of non-domestic rates in respect of subsequent billing year [note b] [note e]	507	411	417	759	690
Total non-domestic rates receipts collected in financial year [note c]	25,323	25,566	14,300	21,210	23,355

Footnotes for Table 1

[note a] Does not include court or administration costs.

[note b] In respect of subsequent billing year = Prepayments for year ahead.

[note c] These figures are affected by the 100% relief provided to eligible retail, hospitality and leisure businesses and eligible nurseries in 2020-21 in response to the COVID-19 pandemic. In 2021-22, the government announced a continuation of this relief for the first 3 months of the financial year, with the relief reducing to 66% for the remaining 9 months. In 2022-23, the retail, hospitality and leisure relief was continued as a 50% relief.

[note d] A negative figure indicates that local authorities repaid more than they collected in respect of previous years. This is usually down to revaluations and appeals which often stretch back over a number of years. In 2021-22, less refunds were made than usual, and this was mainly offset by payments received. In 2022-23, authorities have reported that the figures also reflect refunds given following adjustments relating to Covid Additional Relief Fund (CARF).

[note e] The introduction of the Covid Additional Relief Fund (CARF) in 2021-22 required authorities to adjust their payment figures for this financial year and to show any credits as payments as in respect of the subsequent billing year.

[note f] Local authorities have reported that there has been an increase in arrears recovery activity for both council taxes and non-domestic rates following the COVID-19 pandemic.

[r] The 2021 to 2022 figures have been revised since the previous publication following receipt of Gosport’s Q4 2021 to 2022 data replacing imputed figures.

Details of the receipts of both council tax and non-domestic rates at local authority level can be found on the DLUHC website via Live tables on local government finance.

5. Collection rates: 2018-19 to 2022-23

The in-year collection rate is the amount of council tax (or non-domestic rates) due for the financial year that was received by 31 March of the year in question shown as a percentage of the net collectable debit in respect of that year’s council tax (or non-domestic rates). In other words, it is the amount of council tax (or non-domestic rates) collected by 31 March shown as a percentage of the total amount that local authorities would have collected if everyone liable had paid what they were supposed to. It includes prepayments that have been made in respect of the current year but does not include the payment of any arrears received in respect of previous years, nor any prepayments made in the year for future years.

Tables 2 and 3 show in-year collection rates over the past 5 years for council tax and non-domestic rates respectively, while Table 4a and Table 4b show how the collection rate is derived for 2022-23 for each. Table 5 shows the net collectable debit over the past 5 years for both.

The collection of both council tax and non-domestic rates continues once the financial year to which it relates has ended as arrears are collected. This means the final collection rate achieved is somewhere between the figures shown in this release and 100%.

The collection rate in 2022-23 is recovering following a fall as a result of the COVID-19 pandemic where there was a temporary reduction or pause of recovery and enforcement action, either by the authority or because courts were closed. The resumption of these services began later in 2021.

5.1 Council tax

Table 2 shows, for England and by type of authority, the average in-year collection rates for council tax for the period 2018-19 to 2022-23.

• By the end of March 2023 local authorities had collected £35.7 billion in council tax for 2022-23 out of a total of £37.2 billion collectable. This is £1.8 billion more collected than in 2021-22.

• In doing so the authorities achieved a national average in-year collection rate for council tax of 96.0% in 2022-23, an increase of 0.2 percentage points over 2021-22.

• London Boroughs and Unitary authorities saw some recovery in their collection rates compared with last year. The only decrease in collection rate was in Metropolitan districts with a decrease of 0.1 percentage points.

Table 2: Council tax collection rates in England, 2018-19 to 2022-23

Year	2018 to 2019	2019 to 2020	2020 to 2021	2021 to 2022 [note c] [r]	2022 to 2023
England: Amount collected (£ million) [note a]	29,293	31,062	31,678	33,875	35,678
England: Collection rate (%)	97.0	96.8	95.7	95.8	96.0
All London boroughs (%)	96.7	96.5	94.1	94.1	95.0
of which: Inner London boroughs (including City of London) (%)	96.0	95.6	91.9	91.1	93.0
of which: Outer London boroughs (%)	97.0	97.0	95.3	95.6	96.0
Metropolitan districts (%)	95.3	95.0	93.8	93.8	93.7
Unitary authorities (%) [note b]	96.8	96.6	95.8	96.0	96.2
Shire districts (%) [note b]	97.9	97.7	96.9	97.2	97.2

Footnotes for Table 2

[note a] The amount collected in respect of the year up to 31 March of that year. This includes prepayments made in the previous year, but these prepayments can be adjusted in the next year. This means, for example, the figure for 2022-23 does not exactly match the total of the prepayments figure in 2021-22 and the billing year collection figure in 2022-23 in Table 1.

[note b] Local government reorganisation between 2019-20, 2020-21 and 2021-22 means that there are now 11 fewer shire districts than in 2019-20 and 3 new unitary authorities.

[note c] Local authorities have reported that collection rates continue to be impacted by the COVID-19 pandemic following suspension of recovery action in 2020-21. The resumption of these services did not occur until late 2021 for many authorities.

[r] The 2021 to 2022 figures have been revised since the previous publication following receipt of Gosport’s Q4 2021 to 2022 data.

5.2 Non-domestic rates

Table 3 shows, for England and by type of authority, the average in-year collection rates for non-domestic rates for the period 2018-19 to 2022-23.

• By the end of March 2023, local authorities in England had collected £24.2 billion in non-domestic rates for 2022-23 out of a total of £25.1 billion collectable. This is £3.5 billion more collected than in 2021-22.

• The national average in-year collection rate for non-domestic rates was 96.8%, an increase of 1.3 percentage points compared to the level achieved in 2021-22.

• The collection rate in all types of authority increased from 2021-22 to 2022-23 as recovery resumed. However, rates have not returned to pre-pandemic levels.

Table 3: Non-domestic rates collection rates in England, 2018-19 to 2022-23

Year	2018 to 2019	2019 to 2020	2020 to 2021	2021 to 2022 [note c] [r]	2022 to 2023
England: Amount collected (£ million) [note a]	25,748	25,900	14,884	20,776	24,242
England: Collection rate (%)	98.3	98.0	93.0	95.5	96.8
All London boroughs (%)	98.6	98.3	91.7	93.8	96.2
of which: Inner London boroughs (including City of London) (%)	98.6	98.3	91.9	93.2	96.0
of which: Outer London boroughs (%)	98.6	98.2	91.0	95.2	96.8
Metropolitan districts (%)	97.6	97.4	91.6	95.4	96.2
Unitary authorities (%) [note b]	98.2	97.9	93.7	96.3	97.1
Shire districts (%) [note b]	98.4	98.3	95.0	97.0	97.5

Footnotes for Table 3

[note a] The amount collected in respect of the year up to 31 March of that year. This includes prepayments made in the previous year, but these prepayments can be adjusted in the next year. This means, for example, the figure for 2022-23 does not exactly match the total of the prepayments figure in 2021-22 and the billing year collection figure in 2022-23 in Table 1.

[note b] Local government reorganisation between 2019-20, 2020-21 and 2021-22 means that there are now 11 fewer shire districts than in 2019-20 and 3 new unitary authorities.

[note c] Local authorities have reported that collection rates continue to be impacted by the COVID-19 pandemic following suspension of recovery action in 2020-21. The resumption of these services did not occur until late 2021 for many authorities.

[r] The 2021 to 2022 figures have been revised since the previous publication following receipt of Gosport’s Q4 2021 to 2022 data replacing imputed figures.

5.3 Amounts to be collected and the amounts actually collected

Table 4a and Table 4b show the amount local authorities should have collected if everyone paid what they were supposed to for council tax and non-domestic rates respectively. This is known as the net collectable debit (or NCD). It also shows the amount they did, and did not, collect by 31 March 2023 for both council tax and non-domestic rates in 2022-23 by type of authority.

Table 5 shows how both the net collectable debit and the amount actually collected up until 31 March each year have changed year-on-year since 2018-19 for both council tax and non-domestic rates.

Table 4a: Council tax - amount collected, England, by class, 2022-2023

Council Tax	Net Collectable Debit 2022-23 (£ million)	Amount collected to 31 March 2023 (£ million)	Amount collected to 31 March 2023 as a percentage of Net Collectable Debit (%)	Amount not collected by 31 March 2023 (£ million)	Amount not collected to 31 March 2023 as a percentage of Net Collectable Debit (%)
England	37,155	35,678	96.0	1,477	4.0
All London boroughs	5,328	5,062	95.0	266	5.0
of which: Inner London boroughs (including City of London)	1,796	1,670	93.0	126	7.0
of which: Outer London boroughs	3,532	3,392	96.0	140	4.0
Metropolitan districts	6,486	6,079	93.7	407	6.3
Unitary authorities	9,816	9,443	96.2	373	3.8
Shire districts	15,525	15,094	97.2	431	2.8

Table 4b: Non-domestic rates - amount collected, England, by class, 2022-2023

Non-Domestic Rates	Net Collectable Debit 2022-23 (£ million)	Amount collected to 31 March 2023 (£ million)	Amount collected to 31 March 2023 as a percentage of Net Collectable Debit (%)	Amount not collected by 31 March 2023 (£ million)	Amount not collected to 31 March 2023 as a percentage of Net Collectable Debit (%)
England	25,052	24,242	96.8	810	3.2
All London boroughs	8,242	7,929	96.2	313	3.8
of which: Inner London boroughs (including City of London)	6,095	5,851	96.0	244	4.0
of which: Outer London boroughs	2,147	2,078	96.8	68	3.2
Metropolitan districts	4,109	3,952	96.2	158	3.8
Unitary authorities	5,423	5,263	97.1	160	3.0
Shire districts	7,278	7,099	97.5	180	2.5

Table 5: Council tax and non-domestic rates - amount collected in year, England, 2018-19 to 2022-23

Year	2018 to 2019	2019 to 2020	2020 to 2021	2021 to 2022 [r]	2022 to 2023
Council tax: Net Collectable Debit (£ million)	30,186	32,076	33,102	35,341	37,155
Council tax: Net Collectable Debit percentage change (%)	6.6%	6.3%	3.2%	6.8%	5.1%
Council tax: Amount collected in year (£ million)	29,293	31,062	31,678	33,875	35,678
Council tax: Amount collected in year percentage change (%)	6.5%	6.0%	2.0%	6.9%	5.3%
Non-domestic rates: Net Collectable Debit (£ million)	26,188	26,417	16,001	21,752	25,052
Non-domestic rates: Net Collectable Debit percentage change (%)	3.6%	0.9%	-39.4%	35.9%	15.2%
Non-domestic rates: Amount Collected in year (£ million)	25,748	25,900	14,884	20,776	24,242
Non-domestic rates: Amount Collected in year percentage change (%)	3.5%	0.6%	-42.5%	39.6%	16.7%

Footnotes for Table 5

[note a] Net collectable debit for council tax in 2020-21 will be affected by the reduction in liability as a result of increased take up of local council tax support schemes and other discretionary discounts supported by the Hardship Grant.

[note b] Net collectable debit for business rates in 2020-21 will be affected by the retail, hospitality and leisure relief and nursery discount of 100% relief. In 2021-22, the relief was 100% for the first 3 months of the financial year and 66% for the remaining 9 months. In 2022-23, the retail, hospitality and leisure relief was extended, but as a 50% relief.

[r] The 2021 to 2022 figures have been revised since the previous publication following receipt of Gosport’s Q4 2021 to 2022 data replacing imputed figures.

Table 6 is available online and shows the amount to be collected, the amount collected up to 31 March, and the in-year collection rates for both council tax and non-domestic rates for each authority for 2021-22 and 2022-23. It also shows the comparable figure for the type of authority and an all-England figure.

The table is available on the Department’s website at Collection Rates for Council tax and non-domestic rates in England, 2022 to 2023.

6. Arrears

The data in this section are based on returns from 308 out of 309 billing authorities. For 2022-23, Gosport made a partial return which did not include arrears information. Gosport’s arrears as at 31 March 2022 have been included in the arrears brought forward, but no imputation has been made on arrears collected, write-offs or new arrears. The release will be revised to include data from them when they are available.

Due to the COVID-19 pandemic, many authorities temporarily suspended or paused recovery work during 2020-21. Recovery work was also curtailed due to courts being closed, meaning less action could be taken. Limited or late resumption of these services started in 2021-22.

Data on court and administrative costs may be under reported and should be treated with caution as we are aware that some local authorities may only be able to report the costs applied in the latest year, and not the cumulative costs that are included in outstanding debts from previous years.

6.1 Council tax

Table 7 shows the level of arrears of council tax in the period 2018-19 to 2022-23 as well as the amounts of council tax that were written off in the same period.

• At the start of 2022-23 there was £4.9 billion of council tax arrears outstanding. During 2022-23, local authorities collected £900 million (18.3%) of this outstanding council tax, irrespective of the year to which it related (before any write off action).

• During 2022-23 local authorities did not collect £1.6 billion of the council tax owed in relation to 2022-23 (after any write off action had been accounted for).

• In 2022-23 local authorities wrote off £187 million of uncollectable council tax, irrespective of the year to which it related.

• At 31 March 2023, the total amount of council tax still outstanding amounted to £5.5 billion. This is an increase of £510 million or 10.3% on the figure at the end of March 2022. This is a cumulative figure and includes arrears that may stretch back across many years, as well as court and administration costs. This continues to reflect temporarily reduced or delayed recovery action during 2020-21 and 2021-22 which authorities are continuing to deal with, which has contributed to nearly £2 billion of arrears added in the last 3 years.

Table 7: Council tax arrears and write-offs, 2018-19 to 2022-23 [note a]

Year	2018 to 2019	2019 to 2020	2020 to 2021	2021 to 2022 [r]	2022 to 2023
Arrears for earlier years brought forward on 1 April [note b]	3,030	3,235	3,583	4,429	4,957
Add: Net adjustments made in year to arrears included in the Net Collectable Debit for earlier years	1	-3	-38	-29	-21
Arrears relating to earlier years before write-offs in current year	3,031	3,232	3,544	4,400	4,929
Less: Amount collected in year relating to arrears for earlier years [note c]	625	639	511	870	900
Less: Amounts written-off in year relating to previous year only	30	30	19	24	29
Less: Amounts written-off in year relating to earlier years	153	124	105	129	147
Equals: Arrears in respect of earlier years as at 31 March	2,223	2,439	2,909	3,377	3,853
of which: Arrears in respect of previous year only [note d]	562	636	819	896	1,004
of which: Arrears in respect of earlier years [note d]	1,661	1,799	2,090	2,482	2,849
Amounts not collected in current year [note c]	1,025	1,154	1,518	1,606	1,626
Amount written off in year relating to current year	12	17	9	18	11
Total arrears in respect of current year outstanding as at 31 March	1,012	1,138	1,510	1,588	1,615
Total arrears outstanding as at 31 March [note b] [note c]	3,236	3,577	4,418	4,966	5,476
Net change in arrears outstanding as at 31 March	213	341	841	547	510
Court and administration costs included in Total Arrears above [note e]	336	337	312	363	383
Total amount written off each year irrespective of the year to which it relates [note f]	195	171	133	170	187

Footnotes for Table 7

[note a] Data for 2018-19 were based on returns submitted by 324 out of 326 authorities, and data on write-offs are based on returns submitted by 323 authorities. Data were not submitted by Three Rivers and Watford. North Warwickshire could not provide data on write-offs. Data for 2019-20 are based on returns submitted by 316 out of 317 authorities. Data was not submitted by South Ribble. Data for 2020-21 are based on returns submitted by all 314 authorities. Data for 2021-22 are based on returns submitted by all 309 authorities. Data for 2022-23 are based on returns submitted by 308 out of 309 authorities. Data are currently missing for Gosport although the amount of arrears as at 31 March 2022 has been included.

[note b] The figures for 31 March & 1 April of the same year are not identical as the figures for 31 March are best estimates provided by local authorities in May/June following the year in question and the 1 April figures are provided 14 months afterwards, and are open to revision.

[note c] Includes court and administration costs.

[note d] Arrears split between previous and earlier years may not add up to the total arrears as some authorities were unable to provide a breakdown between years.

[note e] These figures may be under-estimated as some local authorities have only reported court and administration costs added in the financial year and not accumulated costs.

[note f] Total amount written off (row 18 + row 19 + row 22 in the form).

[r] The 2021 to 2022 figures have been revised since the previous publication following receipt of Gosport’s Q4 2021 to 2022 data.

6.2 Non-domestic rates

Table 8 shows the level of arrears of non-domestic rates at the end of each year from 2018-19, as well as the amounts of non-domestic rates that were written off during those years.

• At the start of 2022-23 there were £2.5 billion of non-domestic rates arrears outstanding. During 2022-23, local authorities collected £786 million (31.3%) of these arrears, irrespective of the year to which it related (before any write off action).

• During 2022-23 local authorities did not collect £923 million of non-domestic rates due in relation to 2022-23 (after any write off action had been accounted for).

• In 2022-23 local authorities wrote off £194 million of uncollectable non-domestic rates, in respect of arrears, irrespective of the year to which it related.

• At 31 March 2023, local authorities reported the total amount of non-domestic rates still outstanding amounted to £2.5 billion. This is a cumulative figure and includes arrears that may stretch many years. This is a decrease of £99 million on the 2021-22 figure.

Table 8: Non-domestic rates arrears and write-offs, 2018-19 to 2022-23 [note a]

Year	2018 to 2019	2019 to 2020	2020 to 2021	2021 to 2022 [r]	2022 to 2023
Arrears for earlier years brought forward on 1 April [note b]	1,302	1,268	1,400	2,493	2,561
Add: Net adjustments made in year to arrears included in the Net Collectable Debit for earlier years	302	327	488	207	-47
Arrears relating to earlier years before write-offs in current year	1,604	1,595	1,888	2,699	2,512
Less: Amount collected in year relating to arrears for earlier years [note c]	645	558	500	1,145	786
Less: Amounts written-off in year relating to previous year only	48	58	27	22	33
Less: Amounts written-off in year relating to earlier years	133	122	50	85	149
Equals: Arrears in respect of earlier years as at 31 March	777	857	1,311	1,446	1,543
of which: Arrears in respect of previous year only [note d]	231	293	543	497	448
of which: Arears in respect of earlier years [note d]	546	563	768	950	1,096
Amounts not collected in current year [note c]	514	592	1,196	1,118	923
Amount written off in year relating to current year	31	37	12	9	12
Total arrears in respect of current year outstanding as at 31 March	483	555	1,184	1,109	911
Total arrears outstanding as at 31 March [note b] [note c]	1,260	1,412	2,495	2,555	2,456
Net change in arrears outstanding as at 31 March	-55	152	1,083	60	-99
Court and administration costs included in Total Arrears above [note e]	18	21	17	23	23
Total amount written off each year irrespective of the year to which it relates [note f]	213	217	89	116	194

Footnotes for Table 8

[note a] Data for 2018-19 were based on returns submitted by 324 out of 326 authorities, and data on write-offs are based on returns submitted by 323 authorities. Data were not submitted by Three Rivers and Watford. North Warwickshire could not provide data on write-offs. Data for 2019-20 are based on returns submitted by 316 out of 317 authorities. Data was not submitted by South Ribble. Data for 2020-21 are based on returns submitted by all 314 authorities. Data for 2021-22 are based on returns submitted by all 309 authorities. Data for 2022-23 are based on returns submitted by 308 out of 309 authorities. Data are currently missing for Gosport although the amount of arrears as at 31 March 2022 has been included.

[note b] The figures for 31 March & 1 April of the same year are not identical as the figures for 31 March are best estimates provided by local authorities in May/June following the year in question and the 1 April figures are provided 14 months afterwards, and are open to revision.

[note c] Includes court and administration costs.

[note d] Arrears split between previous and earlier years may not add up to the total arrears as some authorities were unable to provide a breakdown between years.

[note e] These figures may be under-estimated as some local authorities have only reported court and administration costs added in the financial year and not accumulated costs.

[note f] Total amount written off (row 18 + row 19 + row 22 in the form).

[r] The 2021 to 2022 figures have been revised since the previous publication following receipt of Gosport’s Q4 2021 to 2022 data.

7. Accompanying tables and open data

7.1 Symbols used

[x] = not available
0 = zero or negligible
[z] = not relevant
[b] = a discontinuity in data between years

7.2 Rounding

Where figures have been rounded, there may be a slight discrepancy between the total and the sum of constituent parts.

7.3 Tables

Accompanying live tables are available to download alongside this release. These tables show quarterly receipts of both council tax and non-domestic rates and numbers of local council tax support claimants at local authority level.

Related DLUHC statistical releases are available at: council tax statistics.

8. Technical notes

Please see the accompanying technical notes document for further details.

Information on Official Statistics is available via the UK Statistics Authority website.

Information about statistics at DLUHC is available via the Department’s website.