Collection rates for Council Tax and non-domestic rates in England, 2022 to 2023 (revised)
Updated 18 September 2024
Applies to England
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2022-to-2023/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2022-to-2023
This annual release contains data from all 309 authorities 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.
1. In this release:
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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 5.7%, over 2021-22. Authorities report that this is mainly due to increase in council tax bills.
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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.
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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).
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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.
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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 £513 million over the figure at the end of 2021-22.
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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 back a number of years. This is a decrease of £99 million on the 2021-22 figure.
Release date: 18 September 2024 (originally published 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 in 2022-23. The release was originally published on 21 June 2023 and this revised release includes data on arrears and write-offs from Gosport, which were not provided in time for the original publication, and minor revisions to the 2022-23 data submitted by Gosport, Isle of Wight and Castle Point.
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 during the year in respect of the following year nor does it include the payment of any arrears from previous years.
3. Special Factors
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 for the years shown in this release. It is important to be aware of this when interpreting the data over time.
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 three months of the 2021-22 financial year with no cash cap, with the relief reducing to 66% for the remaining nine months with a cash cap. The retail, hospital and leisure relief was continued into 2022-23 (relief 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. In some cases, payments were received from businesses before their liability was reduced and this resulted in credits for 2021-22 being carried forward into 2022-23 but these 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 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 continued to impact collection rates.
3.2 Factors applicable for all years
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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. This replaced council tax benefit. Further details on the number of claimants can be found in the Local Council Tax Support live tables.
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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
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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.
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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. The Government’s response to Covid-19 (as described in the special factors section) meant that 2020-21 figures are slightly lower than would have been expected.
Changes for non-domestic rates can be attributed to both changes in the tax base (number of hereditaments and their rateable value) 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. The Government’s response to Covid-19 with extended and new reliefs (as described in the special factors section) will have contributed to significantly lower receipts received in 2020-21, and lower than expected receipts in subsequent years.
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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 5.7%, over 2021-22.
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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 [r1] |
|---|---|---|---|---|---|
| Receipts of council taxes in respect of the billing year | 28,876 | 30,635 | 31,252 | 33,355 | 35,179 |
| Receipts of council taxes in respect of previous years [note a] | 493 | 489 | 372 | 699 | 706 |
| Receipts of council taxes in respect of subsequent billing year [note b] | 457 | 454 | 552 | 530 | 652 |
| Total council tax receipts collected in financial year | 29,826 | 31,578 | 32,176 | 34,584 | 36,537 |
| Receipts of non-domestic rates in respect of the billing year [note c] | 25,289 | 25,473 | 14,561 | 20,476 | 23,693 |
| Receipts of non-domestic rates in respect of previous years [note a] [note d] | -473 | -318 | -678 | -24 | -1,026 |
| Receipts of non-domestic rates in respect of subsequent billing year [note b] [note e] | 507 | 411 | 417 | 759 | 691 |
| Total non-domestic rates receipts collected in financial year [note c] | 25,323 | 25,566 | 14,300 | 21,210 | 23,357 |
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] Figures for 2020-21 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 three months of the financial year, with the relief reducing to 66% for the remaining nine 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.
[r1] The 2022 to 2023 figures have been revised since the original publication following minor revisions by three authorities (Isle of Wight, Gosport and Castle Point).
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 during the year for future years.
Tables 2 and 3 show in-year collection rates over the past five 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, unless the debt is written off. This means the final collection rate achieved will be somewhere between the figures shown in this release and 100%.
In-year collection rates in 2020-21 and 2021-22 were affected by a temporary reduction or pause of recovery and enforcement action, either by the authority or because courts were closed due to the Covid-19 pandemic, with the resumption of these activities and services beginning 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.
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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.
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In doing so 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.
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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 [r1] |
|---|---|---|---|---|---|
| England: Amount collected (£ million) [note a] | 29,293 | 31,062 | 31,678 | 33,875 | 35,677 |
| 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 three 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.
[r1] The 2022 to 2023 figures for England have been revised since the original publication following minor revisions by two authorities.
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.
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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.
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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.
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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 [r1] |
|---|---|---|---|---|---|
| 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 three 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.
[r1] The 2022 to 2023 figures for England have been revised since the original publication following minor revisions by two authorities.
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) [r] | Amount collected to 31 March 2023 (£ million) [r] | Amount collected to 31 March 2023 as a percentage of Net Collectable Debit (%) | Amount not collected by 31 March 2023 (£ million) [r] | Amount not collected to 31 March 2023 as a percentage of Net Collectable Debit (%) |
|---|---|---|---|---|---|
| England | 37,155 | 35,677 | 96.0 | 1,478 | 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 | 9,817 | 9,443 | 96.2 | 373 | 3.8 |
| Shire districts | 15,525 | 15,093 | 97.2 | 432 | 2.8 |
Table 4b: Non-domestic rates - amount collected, England, by class, 2022-2023
| Non-Domestic Rates | Net Collectable Debit 2022-23 (£ million) [r] | Amount collected to 31 March 2023 (£ million) [r] | Amount collected to 31 March 2023 as a percentage of Net Collectable Debit (%) | Amount not collected by 31 March 2023 (£ million) [r] | Amount not collected to 31 March 2023 as a percentage of Net Collectable Debit (%) |
|---|---|---|---|---|---|
| England | 25,052 | 24,242 | 96.8 | 811 | 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 | 7,098 | 97.5 | 180 | 2.5 |
Footnotes for Table 4
[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.
[r] The England, Unitary Authority and Shire District figures have been revised since the original publication following revisions by two authorities.
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 [r1] |
|---|---|---|---|---|---|
| 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 | 35,677 |
| 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 three months of the financial year and 66% for the remaining nine 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.
[r1] The 2022 to 2023 figures have been revised since the original publication following minor revisions by two authorities.
Table 6 is available separately 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 2022-23 data in this section are now based on returns from all 309 billing authorities. Data has been revised from the original publication to include data for Gosport and revised data from Isle of Wight.
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.
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At the start of 2022-23 there was £4.9 billion of council tax arrears outstanding. During 2022-23, local authorities collected £901 million (18.3%) of this outstanding council tax (before any write off action), irrespective of the year to which it related.
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During 2022-23 local authorities did not collect £1.6 billion of the council tax owed in relation to 2022-23 (before any write off action had been accounted for).
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In 2022-23 local authorities wrote off £186 million of uncollectable council tax, irrespective of the year to which it related.
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At 31 March 2023, the total amount of council tax still outstanding amounted to £5.5 billion. This is an increase of £513 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 three 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 [r1] |
|---|---|---|---|---|---|
| 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 | -20 |
| Arrears relating to earlier years before write-offs in current year | 3,031 | 3,232 | 3,544 | 4,400 | 4,937 |
| Less: Amount collected in year relating to arrears for earlier years [note c] | 625 | 639 | 511 | 870 | 901 |
| 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 | 3,860 |
| of which: Arrears in respect of previous year only [note d] | 562 | 636 | 819 | 896 | 1,006 |
| of which: Arrears in respect of earlier years [note d] | 1,661 | 1,799 | 2,090 | 2,482 | 2,854 |
| Amounts not collected in current year [note c] | 1,025 | 1,154 | 1,518 | 1,606 | 1,629 |
| 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 | 1,619 |
| Total arrears outstanding as at 31 March [note b] [note c] | 3,236 | 3,577 | 4,418 | 4,966 | 5,479 |
| Net change in arrears outstanding as at 31 March | 213 | 341 | 841 | 547 | 513 |
| Court and administration costs included in Total Arrears above [note e] | 336 | 337 | 312 | 363 | 384 |
| Total amount written off each year irrespective of the year to which it relates [note f] | 195 | 171 | 133 | 170 | 186 |
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 and 2022-23 are based on returns submitted by all 309 authorities.
[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.
[r1] The 2022 to 2023 figures have been revised since the original publication following the receipt of Gosport’s arrears data and a minor revision by one authority.
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.
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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 (before any write off action), irrespective of the year to which it related.
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During 2022-23 local authorities did not collect £925 million of non-domestic rates due in relation to 2022-23 (before any write off action had been accounted for).
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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.
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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 [r1] |
|---|---|---|---|---|---|
| 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 | -49 |
| 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 | 1,544 |
| 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 | 925 |
| 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 | 912 |
| Total arrears outstanding as at 31 March [note b] [note c] | 1,260 | 1,412 | 2,495 | 2,555 | 2,457 |
| 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 and 2022-23 are based on returns submitted by all 309 authorities.
[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.
[r1] The 2022 to 2023 figures have been revised since the original publication following the receipt of Gosport’s arrears data and a minor revision by one authority.
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.