Table 1 shows that Council Tax rates in Scotland are lower than in both England and Wales, however this paper will explain
why direct comparisons should be treated with caution[1]. Approaches to Council Tax are different across the nations
so full coherence will not be possible, but this document aims to ensure that any differences are clearly stated and can be understood.
https://www.gov.scot/publications/council-tax-rates-comparing-scotland-to-other-uk-nations/
Conclusion
Calculations of Council Tax are more complex in both England (with Adult Social Care and Parish precepts) and in Wales (with County Council, Community council and Police Authority elements) - explanation is provided in their statistical publications. Hence, where comparisons of Council Tax rates in Scotland are made to those in England and Wales, we advise that these are in line with the Office for Statistics Regulation (
OSR) guidance on
intelligent transparency. This advises that where comparisons are made publicly,
they should, as a minimum, include the provision of adequate context to explain the relevant differences and divergences in policy so as to inform an intelligent interpretation of the figures. This would aid users’ understanding and prevent misinterpretation.
Therefore, to aid users understanding and minimise the risk of misleading comparisons, the following lines should accompany any comparisons of Scotland’s Council Tax rates to those of England and Wales:
“Approaches to Council Tax differ across the nations, so full coherence is not possible and caution should be taken when making statistical comparisons. Property prices differ across the nations and have diverged since the 1991 valuations. The Council Tax bill in England contains additional elements, and special factors are taken into account when setting Council Tax levels. Properties in Wales have undergone a more recent revaluation than the other nations, and there will usually be other authorities levying Council Tax in addition to local councils. These are all factors which are likely to affect comparability in the statistics.”