Scotland suffers council tax shortfall

The country of Scotland suffered from a shortfall in council tax last year, it has emerged.

According to government figures, Scotland's shortfall of more than £110 million is a consequence of failing to collect - however, collection success levels in the country have now reached close to 95 per cent.

Citizens Advice has described council tax as form of taxation on domestic dwellings that is collected by local authorities.

And while some properties are except from the tax, it is usually the case that the larger the property, the higher the tax bill.

Scotland's shortfall is reportedly close to double the amount distributed to local authorities in order to prevent a council tax bill increase.

For the period covering 2007 and 2008, a total amount of £1.829 billion was collected for the payment of council tax.

Presently, council tax bills are calculated on the basis of property values in 1991.