Council tax freezes in Scotland have contributed to materially lower council tax revenues being raised per head in Scotland
Council tax in Scotland was frozen at 2007-08 levels for nine consecutive years, frozen again in 2021-22, and frozen a third time in 2024-25. Each freeze was compensated by the Scottish Government with a cash sum baselined into the local government settlement — but the revenue was replaced with central grant rather than locally-raised tax. Scottish councils now raise around a fifth less per head in council tax than councils in the rest of the UK, and are correspondingly more reliant on central government funding.