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Hello. Thanks for the question.
Scabs around the base of the tail are typically due to a flea allergy in cats. We can also see flea dirt. This is little black specks that will turn red when you wet them down with water. It's essentially digested blood and flea poop. The scabs get really itchy in these guys. It could be another type of allergy, but flea allergies are the most common.
The treatment is with a monthly topical flea preventative. Frontline, Revolution, Advantage- these are all options. For the itching, you can also give Benadryl. That is something you can try at home. The dose in cats is 1-2 mg per lb body weight. It can be given every 6-8 hours, as needed.
I hope this helps, let me know if you have any other questions.