CORP 7: Percentage of income due from Council Tax received by the end of the year
Summary definition

'Income due' means the amount of Council Tax payable for the year and excludes all water charges, and any outstanding Council Tax (or Community Charge) from previous years.

This indicator may be seen as a measure of how effective a council is at collecting the current council tax due to it.

Why do we measure this?

Council tax provides a significant amount of a council's funding and helps pay for the services a council delivers. This indicator allows us to compare how efficient councils are at collecting the council tax.

The effectiveness of the council's collection systems may be affected by the ability and willingness of taxpayers to pay, and the extent of enforcement action taken by the council to recover tax due to it.

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Further informationpdf Download technical information about the Corporate Services indicator.