his department’s collection of taxpayers’ money to fund services.

Despite having improved for the fourth successive year, Dundee’s council tax collection rate remains one of the lowest in Scotland, writes Brian Allison, local government reporter.

Figures issued by the Scottish Executive today show an estimated 2005/06 collection rate in Dundee for the year in which the tax is billed of 90.7%, against a Scottish average of more than 93%.

That puts Dundee third bottom of the 32-council Scottish league, with only Glasgow (86.1%) and West Dunbartonshire (90.4%) collecting lower percentages.

However, Dundee’s collection rate has increased in each of the last four years. The last financial year, in particular, saw a significant rise of 3.6%.

City council finance convener Fraser Macpherson said the fact the rate had increased for four years in a row indicated that a positive trend had been established.

“I am particularly pleased that we have reached our target in-year collection figure of 90% two years earlier than planned,” he said.

“Although our in-year and overall collection rates continue to improve, there is still a lot to be done and I can assure the Dundee public that we will continue to pursue all outstanding council tax debt from previous years.”

The collection rates for Dundee’s neighbouring local authorities in 2005/06 were Perth and Kinross 96.4%, Angus 95.8% and Fife 94%.

In the last financial year the total amount of council tax billed in Scotland (excluding council tax benefit) was £1.78 billion. By the end of March this year, £1.661 billion had been collected. That represents a Scottish average of 93.3%, which is 0.6% up on the previous year.

Since the council tax was introduced in 1993/94, the total amount billed in Scotland stands at £16.635 billion, of which £15.844 billion (95.2%) had been collected by the end of March this year.

Minister for finance and public service reform Tom McCabe said, “These figures are a step in the right direction but there is still room for improvement in council tax collection.

“It is not right to expect the majority of taxpayers to continue to subsidise the minority who do not pay their share.”