In 1999-2000, the net expenditure (provisional outturn) relating to the collection of the council tax and outstanding community charge (excluding the administration of council tax benefit and community charge rebates) by local authorities in Scotland was £ 33.8 million.The equivalent net expenditure for 1998-99 was £32.0 million.These figures represent 3% of council tax and community charge receipts received in these years, regardless of the year of billing.