The Local Council Report / Council tax collection / Q4 collection share · markdown view

Q4 collection share

ratio · constructed · billing authority

Of all the council tax collected during the year, this is the slice that only arrived in the final three months. It measures how last-minute the council's cash is. Because most households pay in even instalments, a modest final-quarter share is normal; an unusually large one means money is arriving late — a sign of struggling payers or slow chasing.

Definition

nameq4_collection_share
dataset03-council-tax-collection
kindconstructed
typenumeric
unitratio
grainbilling authority
rolefeature
sourceformula: ct_receipts_q4 (Table_9a col 16) / ct_receipts_inyear (Table_9a col 8)
period2024-25 financial year
missingnessunknown
score_noteBack-loaded cash profile is a distinctive process-quality signal not captured by any level or stock measure.
peer_groupcouncil class (district / county / unitary / metropolitan / London) — not yet scored on the leaderboard

The share of the year's receipts collected in the final quarter, measuring how back-loaded the cash profile is. Heavy Q4 skew signals late collection and weaker in-year cashflow management. Compare within Class, since statutory instalment profiles are similar within peer groups.