Collection rates for Council Tax and non-domestic rates in England, 2024 to 2025
Published 25 June 2025
Applies to England
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/statistics/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2024-to-2025/collection-rates-for-council-tax-and-non-domestic-rates-in-england-2024-to-2025
This annual release contains data on the receipts of council tax and non-domestic rates collected during 2024-25 and the arrears outstanding at the end of the financial year. The arrears data is based on return from all but one authority.
1. In this release:
-
In 2024-25 local authorities collected a total of £41.2 billion in council tax, irrespective of the year to which it related. This was an increase of £2.8 billion, or 7.2%, over 2023-24.
-
By the end of March 2025 local authorities had collected £40.3billion in council tax that related to 2024-25 only, and had achieved an average in-year collection rate of 95.9% in 2024-25, broadly same as previous year.
-
In 2024-25 authorities collected a total of £26.4 billion in non-domestic rates, irrespective of the year to which it related. This was an increase of £2.8 billion over the figure for 2023-24.
-
By the end of March 2025, authorities had collected £26.5 billion in non-domestic rates that related to 2024-25 only and achieved an average in-year collection rate of 97.3% in 2024-25, an increase of 0.1 percentage points.
-
At 31 March 2025, the total amount of council tax still outstanding amounted to £6.6 billion. This is a cumulative figure and includes arrears that may stretch back a number of years. This is an increase of £642.6 million over the figure at the end of 2023-24.
-
At 31 March 2025, local authorities reported the total amount of non-domestic rates still outstanding amounted to £2.3 billion. This is a cumulative figure and includes arrears that may stretch back a number of years. This is £156.3 million lower than the end of 2023-24 figure.
Release date: 25 June 2025
Date of next release: June 2026
Contact: 0303 444 2141 qrc.statistics@communities.gov.uk (Responsible Statistician: Jo Coleman)
Media enquiries: 0303 444 1209 NewsDesk@communities.gov.uk
2. Introduction
This Statistical Release presents Accredited Official Statistics (previously referred to as 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 2024 to 31 March 2025. 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 Ministry of Housing, Communities and Local Government (MHCLG) and submitted in time for this release for all but one of the 296 billing authorities in England in 2024-25. A partial and provisional return has been provided by Gosport. This data and imputed figures for missing receipts data have been included in the England and class data but have not been published for the authority. No estimation has been made for Gosport in calculating the England figures on arrears. This only has a minimal impact on the national figures, as the amount of arrears outstanding at the end of 2023-24 for council tax and non-domestic rates for this authority was 0.2% and 0.1% of the national total respectively.
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. Factors affecting council tax and non-domestic rates figures
There are a number of 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 applicable for all years
-
Council Tax: Localisation of council tax support and various technical reforms to council tax discounts give local authorities more control over the level of council tax discounts they award. These schemes can therefore change from year to year. 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 2024-25 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.
-
Non-Domestic Rates: There are a number of different factors that can change the amount of business rates that can be collected each year. These can be changes in mandatory and discretionary reliefs, the annual change to the multiplier used to calculate bills, and the periodic revaluation of rateable values.
-
The Non-Domestic Rating Act 2023 allowed the small and standard business rates multiplier to be decoupled and independently linked to the September Consumer Price Index (CPI). For 2024-25, the small business multiplier was not increased, but the standard multiplier was increased by the September 2023 CPI. This was the first increase in a multiplier since 2020-21, and some authorities reported this as one of the reasons for the increase in their receipts collected.
-
At a Revaluation, the government puts in place a transitional scheme that protects small and medium business ratepayers from significant step-changes in bills, by phasing in increases over a number of years. This will mean that the amount to be collected will increase as the phasing reduces in the period after revaluation.
-
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.
3.2 Factors affecting 2020-21 and 2021-22 relating to the COVID-19 pandemic
-
In response to the COVID-19 pandemic, some additional government grants and funding were introduced and have impacted the figures, particularly to the business rates net collectable debit in 2020-21 and 2021-22. Details of these are explained in previous year’s statistical releases.
-
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.
4. Total receipts of council tax and non-domestic rates: 2020-21 to 2024-25
Table 1 shows the amount of council tax and non-domestic rates collected in 2020-21 to 2024-25 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. Changes to the council taxbase (relating to the number of domestic properties and their liability) can also affect the amount to be collected. The government’s response to COVID-19 meant that 2020-21 figures are slightly lower than would have been expected.
Changes for non-domestic rates can be attributed to 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 (see special factors). In addition, changes in the types and levels of relief available and the transitional payment protection following a revaluation may also affect the amount of non-domestic rates payable. The government’s response to COVID-19 with extended and new reliefs will have contributed to significantly lower receipts received in 2020-21 and 2021-22.
-
In 2024-25 local authorities collected a total of £41.2 billion in council tax, irrespective of the year to which it related. This was an increase of £2.8 million, or 7.2%, over 2023-24.
-
In 2024-25 authorities collected a total of £26.4 billion in non-domestic rates, irrespective of the year to which it related. This was an increase of £2.8 billion, or 11.7%, over the figure for 2023-24.
Table 1: Receipts of council tax and non-domestic rates collected irrespective of the year to which it relates, England, 2020-21 to 2024-25
| Year | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 |
|---|---|---|---|---|---|
| Receipts of council taxes in respect of the billing year | 31,252 | 33,355 | 35,179 | 37,177 | 39,754 |
| Receipts of council taxes in respect of previous years (note a) | 372 | 699 | 706 | 718 | 851 |
| Receipts of council taxes in respect of subsequent billing year (note b) | 552 | 530 | 652 | 569 | 635 |
| Total council tax receipts collected in financial year | 32,176 | 34,584 | 36,537 | 38,463 | 41,240 |
| Receipts of non-domestic rates in respect of the billing year (note c) | 14,561 | 20,476 | 23,693 | 23,490 | 26,037 |
| Receipts of non-domestic rates in respect of previous years (note a) (note d) | -678 | -24 | -1,026 | -449 | -359 |
| Receipts of non-domestic rates in respect of subsequent billing year (note b) (note e) | 417 | 759 | 691 | 628 | 760 |
| Total non-domestic rates receipts collected in financial year (note c) | 14,300 | 21,210 | 23,357 | 23,669 | 26,437 |
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, which significantly lowered the amount to be collected. 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 and capped. The retail, hospitality and leisure relief was continued as a 50% relief in 2022-23 and a 75% relief in 2023-24 and 2024-25, with all years having a cash cap.
[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 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 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.
Details of the receipts of both council tax and non-domestic rates at local authority level can be found on the MHCLG website via Live tables on local government finance.
5. Collection rates: 2020-21 to 2024-25
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 2024-25 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 in late 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 2020-21 to 2024-25.
-
By the end of March 2025 local authorities had collected £40.3billion in council tax for 2024-25 out of a total of £42.0 billion due to be collected. This is £2.5 billion more collected than in 2023-24.
-
In doing so the authorities achieved a national average in-year collection rate for council tax of 95.9% in 2024-25, broadly the same as 2023-24.
Table 2: Council tax collection rates in England, 2020-21 to 2024-25
| Year | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 |
|---|---|---|---|---|---|
| England: Amount collected (£ million) (note a) | 31,678 | 33,875 | 35,677 | 37,761 | 40,282 |
| England: Collection rate (%) | 95.7 | 95.8 | 96.0 | 95.9 | 95.9 |
| All London boroughs (%) | 94.1 | 94.1 | 95.0 | 94.9 | 94.8 |
| of which: Inner London boroughs (including City of London) (%) (note b) | 91.9 | 91.1 | 93.0 | 93.6 | 93.8 |
| of which: Outer London boroughs (%) | 95.3 | 95.6 | 96.0 | 95.6 | 95.3 |
| Metropolitan districts (%) | 93.8 | 93.8 | 93.7 | 93.6 | 93.6 |
| Unitary authorities (%) (note c) | 95.8 | 96.0 | 96.2 | 96.2 | 96.0 |
| Shire districts (%) (note c) | 96.9 | 97.2 | 97.2 | 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 2024-25 does not exactly match the total of the prepayments figure in 2023-24 and the billing year collection figure in 2024-25 in Table 1.
[note b] Collection rate increases in Inner London since 2021-22 will partially reflect improvements in the recovery of collection for Hackney, following a cyber attack in 2020 that affected systems.
[note c] Local government reorganisation in 2020-21, 2021-22 and 2023-24 mean figures are not comparable between years. For example, in 2023-24 there are 17 fewer shire districts and 4 more unitary authorities than in 2022-23.
[note d] Local authorities reported that collection rates were impacted by the COVID-19 pandemic following suspension of recovery action in 2020-21. They continued to be affected in 2021-22 because the resumption of these services did not occur until late 2021 for many 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 2020-21 to 2024-25.
-
By the end of March 2025, local authorities in England had collected £26.5 billion in non-domestic rates for 2024-25 out of a total of £27.2 billion collectable.
-
The national average in-year collection rate for non-domestic rates was 97.3%, an increase of 0.1 percentage points compared to the level achieved in 2023-24.
-
The collection rate in most types of authorities increased from 2023-24 to 2024-25.
Table 3: Non-domestic rates collection rates in England, 2020-21 to 2024-25
| Year | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 |
|---|---|---|---|---|---|
| England: Amount collected (£ million) (note a) | 14,884 | 20,776 | 24,242 | 24,107 | 26,515 |
| England: Collection rate (%) | 93.0 | 95.5 | 96.8 | 97.2 | 97.3 |
| All London boroughs (%) | 91.7 | 93.8 | 96.2 | 97.0 | 97.1 |
| of which: Inner London boroughs (including City of London) (%) (note b) | 91.9 | 93.2 | 96.0 | 97.1 | 97.4 |
| of which: Outer London boroughs (%) | 91.0 | 95.2 | 96.8 | 96.9 | 96.5 |
| Metropolitan districts (%) | 91.6 | 95.4 | 96.2 | 96.7 | 96.4 |
| Unitary authorities (%) (note c) | 93.7 | 96.3 | 97.0 | 97.2 | 97.4 |
| Shire districts (%) (note c) | 95.0 | 97.0 | 97.5 | 97.8 | 97.9 |
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 2024-25 does not exactly match the total of the prepayments figure in 2023-24 and the billing year collection figure in 2024-25 in Table 1.
[note b] Collection rate increases in Inner London since 2021-22 will partially reflect improvements in the recovery of collection for Hackney, following a cyber-attack in 2020 that affected systems.
[note c] Local government reorganisation in 2020-21, 2021-22 and 2023-24 mean figures are not comparable between years. For example, in 2023-24 there are 17 fewer shire districts and 4 more unitary authorities than in 2022-23.
[note d] Local authorities reported that collection rates were impacted by the COVID-19 pandemic following suspension of recovery action in 2020-21. They continued to be affected in 2021-22 because the resumption of these services did not occur until late 2021 for many 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 2025 for both council tax and non-domestic rates in 2024-25 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 2020-21 for both council tax and non-domestic rates.
Table 4a: Council tax – amount collected, England, by class, 2024-25
| Council Tax | Net Collectable Debit 2024-25(£ million) | Amount collected to 31 March 2025 (£ million) | Amount collected to 31 March 2025 as a percentage of Net Collectable Debit (%) | Amount not collected by 31 March 2025 (£ million) | Amount not collected to 31 March 2025 as a percentage of Net Collectable Debit (%) |
|---|---|---|---|---|---|
| England (note a) | 42,014 | 40,282 | 95.9 | 1,733 | 4.1 |
| All London boroughs | 6,140 | 5,820 | 94.8 | 319 | 5.2 |
| of which: Inner London boroughs (including City of London) | 2,053 | 1,926 | 93.8 | 126 | 6.2 |
| of which: Outer London boroughs | 4,087 | 3,894 | 95.3 | 193 | 4.7 |
| Metropolitan districts | 7,356 | 6,886 | 93.6 | 470 | 6.4 |
| Unitary authorities | 12,557 | 12,060 | 96.0 | 496 | 4.0 |
| Shire districts | 15,962 | 15,515 | 97.2 | 447 | 2.8 |
Table 4b: Non-domestic rates – amount collected, England, by class, 2024-25
| Council Tax | Net Collectable Debit 2024-25(£ million) | Amount collected to 31 March 2025 (£ million) | Amount collected to 31 March 2025 as a percentage of Net Collectable Debit (%) | Amount not collected by 31 March 2025 (£ million) | Amount not collected to 31 March 2025 as a percentage of Net Collectable Debit (%) |
|---|---|---|---|---|---|
| England (note a) | 27,246 | 26,515 | 97.3 | 731 | 2.7 |
| All London boroughs | 8,643 | 8,396 | 97.1 | 247 | 2.9 |
| of which: Inner London boroughs (including City of London) | 6,282 | 6,118 | 97.4 | 165 | 2.6 |
| of which: Outer London boroughs | 2,361 | 2,278 | 96.5 | 82 | 3.5 |
| Metropolitan districts | 4,399 | 4,243 | 96.4 | 156 | 3.6 |
| Unitary authorities | 6,582 | 6,413 | 97.4 | 169 | 2.6 |
| Shire districts | 7,622 | 7,462 | 97.9 | 159 | 2.1 |
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 2024-25 does not exactly match the total of the prepayments figure in 2023-24 and the billing year collection figure in 2024-25 in Table 1.
Table 5: Council tax and non-domestic rates – amount collected in year, England, 2020-21 to 2024-25
| Year | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 |
|---|---|---|---|---|---|
| Council tax: Net Collectable Debit (£ million) (note a) | 33,102 | 35,341 | 37,155 | 39,359 | 42,014 |
| Council tax: Net Collectable Debit percentage change (%) | 3.2 | 6.8 | 5.1 | 5.9 | 6.7 |
| Council tax: Amount collected in year (£ million) | 31,678 | 33,875 | 35,677 | 37,761 | 40,282 |
| Council tax: Amount collected in year percentage change (%) | 2.0 | 6.9 | 5.3 | 5.8 | 6.7 |
| Non-domestic rates: Net Collectable Debit (£ million) (note b) | 16,001 | 21,752 | 25,052 | 24,793 | 27,246 |
| Non-domestic rates: Net Collectable Debit percentage change (%) | -39.4 | 35.9 | 15.2 | -1.0 | 9.9 |
| Non-domestic rates: Amount Collected in year (£ million) | 14,884 | 20,776 | 24,242 | 24,107 | 26,515 |
| Non-domestic rates: Amount Collected in year percentage change (%) | -42.5 | 39.6 | 16.7 | -0.6 | 10.0 |
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 and capped.
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 2023-24 and 2024-25. 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, 2024-25.
6. Arrears
Arrears are unpaid council tax or non-domestic rates that, in the opinion of the billing authority, can still be collected. They also include costs the local authorities have incurred in attempting to collect the unpaid tax. Authorities will then write-off amounts that they consider to be unrecoverable. The end of year position will reflect the amount outstanding at the year, the amount of arrears that have been collected in relation to both the most recent financial year and earlier years, and the amount that has been written off.
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.
Data presented in the following tables are based on returns from 295 of the 296 billing authorities. The missing authority accounted for 0.2% of council tax arrears for England in 2023-24 and 0.1% of NNDR arrears. No imputation has been made for the missing authority, but the release will be revised to include the missing data once it is available.
6.1 Council tax
Table 7 shows the level of arrears of council tax in the period 2020-21 to 2024-25 as well as the amounts of council tax that were written off in the same period.
-
At the start of 2024-25 there was £6.0 billion of council tax arrears outstanding. During 2024-25, local authorities collected £ 1.0 billion (17.3%) of this outstanding council tax (before any write off action), irrespective of the year to which it related.
-
During 2024-25 local authorities did not collect £1.9 billion of the council tax owed in relation to 2024-25 (before any write off action had been accounted for).
-
In 2024-25 local authorities wrote off £250 million of uncollectable council tax, irrespective of the year to which it related.
-
At 31 March 2025, the total amount of council tax still outstanding amounted to £6.6 billion. This is an increase of £643 million or 10.7% compared to the figure at the end of March 2024. This is a cumulative figure and includes arrears that may stretch back across many years, as well as court and administration costs.
Table 7: Council tax arrears and write-offs, England, 2020-21 to 2024-25
| Year | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 (note a) |
|---|---|---|---|---|---|
| Arrears for earlier years brought forward on 1 April (note b) | 3,587 | 4,429 | 4,957 | 5,486 | 6,007 |
| Add: Net adjustments made in year to arrears included in the Net Collectable Debit for earlier years | -38 | -29 | -20 | -62 | 18 |
| Arrears relating to earlier years before write-offs in current year | 3,549 | 4,400 | 4,937 | 5,423 | 6,012 |
| Less: Amount collected in year relating to arrears for earlier years (note c) | 512 | 870 | 901 | 907 | 1,043 |
| Less: Amounts written-off in year relating to previous year only | 19 | 24 | 29 | 29 | 33 |
| Less: Amounts written-off in year relating to earlier years | 106 | 129 | 147 | 249 | 200 |
| Equals: Arrears in respect of earlier years as at 31 March | 2,912 | 3,377 | 3,860 | 4,238 | 4,736 |
| of which: Arrears in respect of previous year only (note d) | 820 | 896 | 1,006 | 1,077 | 1,190 |
| of which: Arrears in respect of earlier years (note d) | 2,092 | 2,482 | 2,854 | 3,161 | 3,547 |
| Amounts not collected in current year (note c) | 1,521 | 1,606 | 1,629 | 1,760 | 1,910 |
| Amount written off in year relating to current year | 9 | 18 | 11 | 16 | 17 |
| Total arrears in respect of current year outstanding as at 31 March | 1,512 | 1,588 | 1,619 | 1,744 | 1,893 |
| Total arrears outstanding as at 31 March (note b) (note c) | 4,424 | 4,966 | 5,479 | 5,982 | 6,625 |
| Net change in arrears outstanding as at 31 March | 843 | 542 | 513 | 504 | 643 |
| Court and administration costs included in Total Arrears above (note e) | 312 | 363 | 384 | 405 | 442 |
| Total amount written off each year irrespective of the year to which it relates (note f) | 134 | 170 | 186 | 294 | 250 |
Footnotes for Table 7
[note a] Data for 2024-25 are currently based on returns submitted by 295 out of 296 authorities.The figures will be updated in due course.
[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).
6.2 Non-domestic rates
Table 8 shows the level of arrears of non-domestic rates at the end of each year from 2020-21, as well as the amounts of non-domestic rates that were written off during those years.
-
At the start of 2024-25 there were £2.4 billion of non-domestic rates arrears outstanding. During 2024-25, local authorities collected £ 1.0 billion (37.0%) of these arrears (before any write off action), irrespective of the year to which it related.
-
During 2024-25 local authorities did not collect £808 million of non-domestic rates due in relation to 2024-25 (before any write off action had been accounted for).
-
In 2024-25 local authorities wrote off £265 million of uncollectable non-domestic rates, in respect of arrears, irrespective of the year to which it related.
-
At 31 March 2025, local authorities reported the total amount of non-domestic rates still outstanding amounted to £2.3 billion. This is a cumulative figure and includes arrears that may stretch many years. This is a decrease of £156 million on the 2023-24 figure.
Table 8: Non-domestic rates arrears and write-offs, England, 2020-21 to 2024-25 [note a]
| Year | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 (note a) |
|---|---|---|---|---|---|
| Arrears for earlier years brought forward on 1 April (note b) | 1,401 | 2,493 | 2,561 | 2,480 | 2,445 |
| Add: Net adjustments made in year to arrears included in the Net Collectable Debit for earlier years | 488 | 207 | -49 | 421 | 290 |
| Arrears relating to earlier years before write-offs in current year | 1,889 | 2,699 | 2,512 | 2,901 | 2,734 |
| Less: Amount collected in year relating to arrears for earlier years (note c) | 501 | 1,145 | 786 | 1,051 | 1,010 |
| Less: Amounts written-off in year relating to previous year only | 27 | 22 | 33 | 52 | 48 |
| Less: Amounts written-off in year relating to earlier years | 50 | 85 | 149 | 180 | 192 |
| Equals: Arrears in respect of earlier years as at 31 March | 1,312 | 1,446 | 1,544 | 1,618 | 1,484 |
| of which: Arrears in respect of previous year only (note d) | 544 | 497 | 448 | 473 | 386 |
| of which: Arrears in respect of earlier years (note d) | 768 | 950 | 1,096 | 1,146 | 1,097 |
| Amounts not collected in current year (note c) | 1,198 | 1,118 | 925 | 824 | 808 |
| Amount written off in year relating to current year | 12 | 9 | 12 | 18 | 24 |
| Total arrears in respect of current year outstanding as at 31 March | 1,185 | 1,109 | 912 | 806 | 784 |
| Total arrears outstanding as at 31 March (note b) (note c) | 2,497 | 2,555 | 2,457 | 2,424 | 2,268 |
| Net change in arrears outstanding as at 31 March | 1,084 | 58 | -99 | -33 | -156 |
| Court and administration costs included in Total Arrears above (note e) | 17 | 23 | 23 | 24 | 26 |
| Total amount written off each year irrespective of the year to which it relates (note f) | 89 | 116 | 194 | 250 | 265 |
Footnotes for Table 8
[note a] Data for 2024-25 are currently based on returns submitted by 295 out of 296 authorities. The figures will be updated in due course.
[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).
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 MHCLG 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 MHCLG is available via the Department’s website.