For 2002-2003 the figures exclude surcharges (although East Renfrewshire, Fife, Highland, North Ayrshire, Orkney, ScottishBorders, South Ayrshire and West Lothiancannot exclude surcharges).Thefigures are before any amounts written off for bad or doubtful debt andreflect any correction to liabilities following billing.2.Excludes council tax benefit and water...