Form

QRC4: quarterly return of Council Taxes and non-domestic rates - guidance notes

Updated 12 April 2024

Applies to England

Quarterly Return of Council Taxes, National Non-Domestic Rates (NNDR) & Localised Council Tax Support (LCTS).

1. It is important that you read this note before completing your QRC4 form. In particular you should understand the effect of

• the localisation of council tax support (LCTS);
• the treatment of deferred business rates in 2014-15;
• reliefs and discounts granted in respect of businesses and properties affected by flooding; and
• any amounts received in respect of Business Rate Supplements (BRS).

2. The QRC4 is on DELTA, our on-line data collection system. It has been broken down into four sections. Section 1 collects data on the receipts of council tax and non-domestic rates and Section 2 collects data on arrears and write-offs. Section 3 collects data on localised council tax support. Validation checks are contained within each section.

3. Information in Section 1 and 2 is required to the nearest thousand pounds, except for line 5 (in-year collection rate), which will be shown as a percentage to two decimal places. Data on LCTS claimants (Section 3) should be shown as the actual number of claimants. Please only enter data in whole numbers in this section.

4. The date for submitting this form is Friday 3 May 2024. It is important that all local authorities adhere to this deadline as these forms provide essential data for a number of different purposes.

Purpose of the QRC4 form

5. It enables the Department for Levelling Up, Housing and Communities to calculate each local authority’s 2023-24 Council Tax and NNDR in-year collection rates which the department will publish at the end of June 2024.

6. It also provides the Department with information about the amount of council taxes and non-domestic rates collected during 2023-24 (broken down by quarters), irrespective of the year to which the receipts relate. The quarterly information is used in the local authority components of the National Accounts compiled by the Office for National Statistics (ONS).

7. It also provides the Department with information about authorities’ level of arrears of council tax and non-domestic rates and any write-off action that has occurred during 2023-24.

8. The LCTS data are being collected on this form to provide information to the Department on how this changes throughout the year.

Validation

9. The QRC4 is subject to a strict validation process and we will seek explanations from local authorities whose form does not pass the validation checks. The validation checks compare data on your QRC4 for 2023-24 with information provided on either the QRC3 for 2023-24 or the QRC4 for 2022-23 and are contained within each section of the form. If the difference fails the validation limits, then a box will appear for comments to be added. If no box appears, then it should mean that the data are within the validation limits.

10. Further details of these checks are contained in the additional ‘QRC4 Validation Notes for 2023-24’ document. Officers completing the form should ensure that information is checked against the validation notes.

Bulk upload

11. You have the option to complete the QRC4 form using bulk upload rather than manual entry directly into DELTA. Bulk upload allows you to populate the DELTA form through uploading an Excel spreadsheet. You will still need to go into DELTA to check the validations and enter any explanations that are required.

12. You will have been sent the Excel spreadsheet ‘QRC4 2023-24 Data Preparation Template’ which should be used if you chose to complete the form using bulk upload. Please read the guidance tab on the template for more information.

13. Once complete, please see the bulk upload guidance document on how to upload the file onto DELTA.

Section 1: Council tax and national non-domestic rates (NNDR)

Total Receipts in the period 1 April 2023 to 31 March 2024 (Lines 1 – 12)

Definition of Council Tax Receipts – this definition applies throughout the guidance for Section 1 and 2

14. Please note that where we refer to council tax receipts in respect of a particular year in the following paragraphs, we mean council tax receipts from council taxpayers for that year after deducting any refunds granted in respect of that year only.

For example, refunds granted in 2023-24 in respect of council taxes for 2023-24 should be deducted to arrive at the figure for receipts of council taxes for 2023-24. Any refunds granted in 2023-24 in respect of council taxes for 2022-23 and previous years should be deducted from the estimated receipts received from earlier years (line 6).

15. The receipts figure should also include any Crown contributions in aid (MoD properties) of council taxes.

The receipts figure should not include:

• Amounts received in respect of court costs and penalties, payable to the General Fund

Definition of Non-Domestic Rates Receipts – this definition applies throughout the guidance for Section 1 and 2

16. Please note that wherever we refer to NNDR receipts in respect of a particular year in the following paragraphs, we mean receipts from non-domestic ratepayers in respect of that year after deducting any refunds granted in respect of that year only.

For example, refunds granted in 2023-24 in respect of non-domestic rates for 2023-24 should be deducted to arrive at the figure for receipts of non-domestic rates for 2023-24. Any refunds granted in 2023-24 in respect of non-domestic rates for 2022-23 and previous years should be deducted from the estimated receipts received from earlier years (line 6).

The receipts figure should not include:

• Amounts received in respect of court costs and penalties, payable to the General Fund
• Amounts received in respect of Business Rate Supplements (BRS)

Part A (lines 1 – 8)

Treatment of Credits on Account

17. Section 1 is about receipts collected in 2023-24 and receipts in respect of 2023-24. It should not include any credits on account that you did not refund during the year because the account has been in credit for over a year. An account may be in credit for over a year because, for example, the authority has been unable to contact the council taxpayer / non-domestic rates payer. Please note that the receipts of these credits will have been included as a receipt on a previous QRC4 in the equivalent line. The treatment of credits on accounts in 2023-24 is explained in the relevant sections in these notes.

Line 1: Estimated net collectable debit in respect of 2023-24

Line 1 column 1: (Council Tax)

18. This is the amount that authorities expect to collect if every taxpayer paid the full amount for which they are liable for in 2023-24 after the application of discounts including, for example, those granted for prompt payment, those awarded because the property was affected by flooding and those applied using discretionary powers. It should also be after reductions in liability due to local council tax support.

19. The net collectable debit should take account of any adjustments made up to 31 March 2024. Adjustments could include changes in tax base due to new properties being created, discounts awarded etc. If an authority is notified and has approved an adjustment relating to 2023-24 after 31 March 2024, but before they complete the QRC4, then this information can be taken into account when completing the QRC4.

The net collectable debit should include:

• All Crown contributions in aid of 2023-24 council taxes

The net collectable debit should not include:

• Any adjustments made for write-offs or provisions for bad debts;
• Debits which have been raised in error if, for example, the authority have been notified that a council tax bill was raised for a commercial property. Authorities should not make estimates for any possible future mistakes;
• Any transactions raised in 2023-24 in respect of previous years. For example, where a local authority has to issue a council tax bill relating to a prior year charge because the original bill was incorrect, this should be dealt with in Section 2;
• The element of the debit in respect of court costs or penalties payable to the General Fund.

Council Tax Benefit

20. Since the localisation of council tax support from 1 April 2013, line 1 should include the remaining council tax liability of individuals whose council tax bill has been reduced because they are in receipt of council tax support.

21. The actual amount of council tax they have paid in 2023-24 should be recorded in line 3.

22. Please note that the figure in line 1 should be greater than the figure in line 4. If it isn’t, then the collection rate for 2023-24 will be incorrectly calculated at more than 100%.

Line 1 column 2: (Non-domestic rates)

23. This is the sum of amounts of non-domestic rates payable for which ratepayers are liable in respect of 2023-24 non-domestic rates, net of reliefs or any reductions. That is, the amount that local authorities would expect to collect if every non-domestic ratepayer paid the full amount for which they are liable for 2023-24 taking into account the reliefs or reductions to which they are entitled. This figure should be the amount before any adjustments are made for write-offs or provision for bad debts. The net collectable debit should take account of any adjustments made up to 31 March 2024.

24. It should not include any amounts deferred from previous years to be liable for payment in 2023-24 under the Non-Domestic Rating and Business Rate Supplements (Deferred Payments) (England) Regulations 2012 (SI 994)).

25. If an authority is notified and has approved an adjustment relating to 2023-24 after 31 March 2024, but before they complete the QRC4, then this information can be taken into account when completing the QRC4. However, authorities must not include in the net collectable debit any estimates for possible changes to the net collectable debit in the future.

It should not include:

• Amounts for which non-domestic ratepayers are not liable, e.g. exemptions or relief;
• Debits (i.e. non-domestic rates bills) which have been raised in error;
• Any debits raised in 2023-24 in respect of previous years. For example, where a local authority has to issue a non-domestic rates bill relating to a prior year charge because the original bill was incorrect;
• Any BRS that is due to be collected on top of the national rate and therefore paid into the levying authority BRS revenue account. This figure should be calculated from the guidance in the relevant Business Rate Supplements regulations and subtracted from receipts before completing Line 1, Column 2.
• The element of the debit in respect of court costs or penalties payable to the General Fund.

26. Please note that the figure in line 1 should be greater than the figure in line 4. If it is not, then the collection rate for 2023-24 will be incorrectly calculated at more than 100%.

Line 2: Prepayments / cash receipts collected in previous years in respect of 2022-23

Line 2 column 1: (Council taxes)

27. This figure equates to that shown on line 7 of the QRC4 2022-23 form less any refunds that have been offset against these prepayment charges during 2023-24, plus any adjustments (for example, credit as a result of backdated downward rebandings over several years that may have been used to offset the liability for 2023-24).

Line 2 column 2: (Non-domestic rates)

28. Receipts received in previous years (i.e. 2022-23 or earlier) in respect of 2023-24 liabilities only.

29. The following situations could apply here:

• A non-domestic rate payer pays a local authority all or part of their 2023-24 non-domestic rates bill prior to 1 April 2023.
• Overpayments by the non-domestic ratepayer in previous years which they wish to offset against their 2023-24 bill. This can be either an overpayment by the non-domestic ratepayer or as a result of a successful appeal where the ratepayer wishes to offset any overpayments against their 2023-24 bill.

30. This figure equates to the figure shown in line 7 of the QRC4 2022-23 form less any refunds that have been offset against these prepayment charges during 2023-24 plus any adjustments (for example, credit as a result of backdated downward revaluations over several years that may have been used to offset the liability for 2023-24).

Line 2 column 2 should not include:

• Overpayments for 2023-24 to be refunded. These should be treated as end of year credits and included in line 7 column 2;
• Overpayments from previous years that are to be refunded;
• Refunds due but the occupier cannot be located (e.g. a long standing cheque has not been cashed).
• Amounts received in respect of BRS.

Note that figures in Line 2 will be compared to figures reported in Line 7 of the 2022-23 QRC4 form in the validation section.

Line 3 column 1: Estimated receipts of 2023-24 council taxes collected in 2023-24, net of refunds in respect of 2023-24 only

31. Line 3 column 1, are the estimated receipts of 2023-24 council taxes received in 2023-24 only.

This line should not include:

• Receipts of council taxes relating to years other than 2023-24 (receipts relating to previous and future years are dealt with in lines 6 and 7 column 1);
• Prepayments in respect of 2023-24. These should be included in line 2 column 1;
• Refunds to be made to council taxpayers in respect of 2023-24 council taxes that were not actioned before 31 March 2024. These additional receipts should be treated as year-end credits towards 2023-24 accounts and should be included in line 7 column 1.

Line 3 column 2: Estimated receipts of 2023-24 non-domestic rates collected in 2023-24, net of refunds in respect of 2023-24 only

32. Line 3 column 2, are the estimated receipts of non-domestic rates due to be received in 2023-24 only.

This line should not include:

• Receipts of non-domestic rates relating to years other than 2023-24;
• Prepayments in respect of 2023-24. These should be included in line 2 column 2;
• Refunds to be made to non-domestic ratepayers in respect of 2023-24 non-domestic rates that were not granted before 31 March 2024. These additional receipts should be treated as year-end credits towards 2023-24 accounts and should be included in line 7 column 2.
• Amounts received or refunded in respect of BRS.

33. Receipts should be attributed to the oldest year in which debts are outstanding, and not to the current year unless the payment is specifically for the current year. If your receipts do not relate to 2023-24 do not include them in this line but refer to the notes for lines 7 and 8.

Line 4 columns 1 and 2: Total receipts for 2023-24, net of refunds in respect of 2023-24

34. This is the sum of lines 2 and 3 and is calculated automatically.

Line 5 columns 1 and 2: In-year collection rate for 2023-24 (line 4/line 1 * 100)

35. These cells are calculated automatically. Line 5 shows the council tax / non-domestic rates receipts collected in respect of 2023-24 as a percentage of the net collectable debit. This rounds the percentage figure to two decimal places although the department will publish collection rates to one decimal place.

We would not expect the collection rate to exceed 100% and it will not be possible to submit your form if it does.

Line 6: Estimated receipts of previous years’ council taxes and non-domestic rates received in 2023-24 only, net of refunds made in respect of those years

36. Line 6 column 1 is asking for information on the amount of receipts of council tax arrears relating to all financial years from 1993-94 to 2022-23 inclusive, collected in 2023-24 only.

37. Do not include amounts received in previous years, which will be taken as credit for 2023-24 liabilities. These amounts should be included in line 2.

38. Line 6 column 2 is asking for information on the amount of receipts arrears (i.e. non-domestic rates charges relating to 2022-23 and earlier) collected in 2023-24 only. You should include any amounts deferred from previous years liable for payment in 2023-24 under the Non-Domestic Rating and Business Rate Supplements (Deferred Payments) (England) Regulations 2012 (SI 994)).

39. Do not include amounts received in previous years, which will be taken as credit for 2023-24 liabilities. These amounts should be included in line 2. Receipts should be attributed to the earliest year in which debts are outstanding, and not to the current year unless the payment is specifically for the current year. Also do not include any amounts received or refunded in respect of BRS.

Line 7: Estimated receipts of 2024-25 council taxes and non-domestic rates, received before 1 April 2024 and any other credits carried forward on 31 March 2024

40. Line 7 column 1: should include

• Any receipts received for all or part of 2024-25 council tax bills received prior to 1 April 2024;
• Overpayment by taxpayers in 2023-24 which are to be offset against their 2024-25 council tax liability;
• Refunds due to be made, but which had not been actioned before 1 April 2024;
• Amounts received from taxpayers that have had their home placed in a temporary council tax band and have been billed in relation to this temporary band, prior to an official band being entered on the valuation list.

Note: the amount billed should not be included in the net collectable debit.

41. You should not include refunds in respect of 2024-25 charges made before 1 April 2024.

42. Please note that we would generally expect the figure in line 7 to become the prepayment figure in line 2 of the QRC4 for 2024-25, net of any refunds that have been made in 2024-25 relating to 2024-25 charges. We are aware however, that the prepayments figure could increase from that reported on the previous QRC4, (for example, the credit as a result of backdated downward rebandings over several years that may have been used to offset the liability for 2024-25).

43. Line 7 column 2 could include the following:

• A non-domestic rate payment made on all or part of a 2024-25 bill prior to 1 April 2024;
• Overpayments by the non-domestic ratepayer in 2023-24 which they wish to offset against their 2024-25 non-domestic rates liability;
• Refunds due to be made but had not been actioned before 1 April 2024;
• It should not include refunds in respect of 2024-25 charges made before 1 April 2024, nor should it include any amounts received or refunded in respect of BRS.

44. Please note that we would generally expect the figure in line 7 to become the prepayment figure in line 2 of the QRC4 for 2024-25, net of any refunds that have been made in 2024-25 relating to 2024-25 charges. We are aware however, that the prepayments figure could increase from that reported on the previous QRC4 (for example, the credit as a result of backdated downward revaluation over several years that may have been used to offset the liability for 2024-25).

Line 8: Total estimated receipts in 2023-24, irrespective of the year to which the receipts relate

45. This is the sum of lines 3, 6 and 7 and is calculated automatically.

Validations checks on lines 2, 5, 6 and 8 are at the end of Part A.

Part B (lines 9 – 12)

Receipts of council taxes and non-domestic rates collected during 2023-24, broken down by quarter, irrespective of the financial year (previous, current or future years) to which the receipts relate.

Data provided in the 2023-24 QRC3 form have been pre-populated in lines 9 to 11. The cells can be amended by selecting the ‘Yes’ option above each column if the authority wishes to revise these figures. This will allow the cell to be edited.

• Line 9 column 1 & 2 – Quarter 1: Receipts collected between Apr 2023 – Jun 2023
• Line 10 column 1 & 2 – Quarter 2: Receipts collected between Jul 2023 – Sep 2023
• Line 11 column 1 & 2 – Quarter 3: Receipts collected between Oct 2023 – Dec 2023
• Line 12 column 1 & 2 – Quarter 4: Receipts collected between Jan 2024 – March 2024

Please ensure that line 9 + line 10 + line 11 + line 12 = line 8 and only submit your form if this is so.

Special Factors affecting in-year collection rates 2023-24

46. This provides authorities with an opportunity to explain any particular circumstances, which have affected either the collection of council taxes and / or non-domestic rates. Explanations should also include details of improved performance. Authorities can also use this space to provide details of any difficulty they have providing the data requested.

Quarter-on-quarter and year-on-year validations checks on lines 9 to 12 are at the end of Part B.

Section 2: Arrears information (Lines 13 – 25)

Treatment of court costs and administration costs

47. The arrears information requested in Section 2 should include any court costs and administration costs that are associated with arrears, as it is recognised that these costs are essentially a part of the arrears outstanding. This will, however, now be inconsistent with the in-year collection data. Therefore, please provide, if available, details of all administration and court costs that are included in line 24 and shown separately in line 25.

48. We are aware that some IT systems do not distinguish court and administration costs separately from each other and from arrears. If this is the case, please make an estimate. A possible method would be the number of summons multiplied by the average court cost, which should then be shown in line 25. This will allow us to calculate arrears net of costs. Authorities should ensure that they treat court and administration costs on a consistent basis as far as possible.

49. We are also aware that some authorities may have problems untangling the arrears for business rates that should have been collected as part of the business rates retention scheme and arrears for business rates supplement. Where this is the case, please provide us with your best estimates for the data and tell us that this is the case in the comments box provided.

Treatment of Credits on Account

50. In the past we have experienced some difficulties with the treatment of credits on the QRC4. This has also been identified as a particular problem when considering arrears information. It is possible to have retrospective changes to accounts that were in credit or had a zero balance. Changes to such accounts should not be included in the arrears section of this form. Please only include the credits / debits that reduce / increase arrears for accounts with a negative balance. Therefore, please only include refunds that are directly related to accounts in arrears. Examples of when this might occur for council tax are approvals of retrospective council tax benefit / local council tax support or a successful appeal against a banding.

51. It is accepted that the net adjustment made in 2023-24 could be either a positive or negative amount. Please insert “+” when it indicates an increase to the level of arrears and “–” when it indicates a reduction in arrears. Please only include adjustments that relate to arrears figures e.g. an account has £100 arrears from 2022-23 or previous years. It is credited with £200 due to rebanding. It is not refunded by 31 March 2024. The £100 arrears should be included in line 13 and -£100 should be included in line 14. The other £100 will either be offset against next year’s tax bill or refunded to the taxpayer. This figure will be included in line 6 of QRC4 form for 2023-24.

Classification of previous years’ arrears

Line 13: Arrears for 2022-23 and earlier years brought forward on 1 April 2023

52. This is the amount of arrears relating to 2022-23 and earlier brought forward on 1 April 2023. By ‘earlier’ we mean any arrears since either the introduction of council tax or national non-domestic rates.

53. Figures reported in this section are gross arrears that are the arrears figure that excludes any accounts on credit but should include administration and court costs relating to arrears.

54. We have prepopulated these cells this year with the data reported in line 24 on the 2022-23 QRC4 as a guide. However, the cells are set so authorities can amend these figures by selecting ‘Yes’ above line 13. If the figures are amended, please provide an explanation for the change in the comment box below line 13.

Line 14: Net adjustments made in 2023-24 to the net collectable debit for the accounts in arrears, which relate to 2022-23 and earlier years

55. Net adjustments should include court costs, administration costs and penalties relating to arrears

Worked example

56. An account has £100 arrears from 2022-23 or previous years. It is credited with £200 in 2023-24 due to rebanding. It is not refunded by 31 March 2024. The £100 arrears should be included in line 13 and -£100 should be included in line 14. The other £100 will either be offset against next year’s tax bill or refunded to the taxpayer.

Line 14, column 1:

57. These are the net adjustments made in 2023-24 to the council tax liabilities in respect of 2022-23 or earlier years i.e. the adjustments that will change the arrears figure either up or down. This could include changes to:

• council tax benefit
• local council tax support
• discounts
• exemptions
• re-banding of the property
• transitional relief
• additions of new properties or removal of properties
• disabled relief
• temporary banding

Line 15: Arrears relating to 2022-23 and earlier years before write-offs (line 13 + line 14)

58. This is the sum of line 13 and line 14 and this figure is calculated automatically.

Lines 16 & 17: Amount of arrears collected in 2023-24

59. This is the amount of receipts received in 2023-24 relating to arrears for 2022-23 or earlier. These payments relate to all debt for 2022-23 and earlier years generated in 2023-24 as well as arrears brought forward at 31 March 2023. If this amount includes any payments received in respect of properties in temporary banding or valuation, then the full liability must also be included in either line 13 or 14. It should not include any refunds. Receipts of court costs, administration costs and penalties relating to arrears should be included.

Line 16 should include those arrears collected in 2023-24 that relate to 2021-22 and earlier years. Any arrears collected in 2023-24 that relate solely to 2022-23 should be entered in line 17. If it is not possible to provide a breakdown of the arrears collected between years, please complete just line 17.

Line 18: Amounts relating to 2021-22 and earlier written off in 2023-24

60. Line 18 should include figures for write offs in relation to 2021-22 and earlier. Do not include any write-offs relating to 2022-23 (they are dealt with in line 19) or any write-offs relating to 2023-24, as these will be dealt with in line 22. If it is not possible to provide this breakdown then this cell should be entered as zero and the full write offs relating to 2022-23 and earlier years should be entered in line 19.

61. The write-off should be amounts of council tax or business rates no longer considered recoverable (this does not mean provision for bad debts). It should include court costs, administration costs and penalties relating to arrears from 2021-22 and earlier, that were written off in 2023-24. We would not expect to see negative figures, but if they are, please provide an explanation in the special factors comments box.

Line 19: Amounts relating to 2022-23 only written off in 2023-24

62. Unless a separate breakdown for 2020-21 and earlier cannot be provided in line 18, do not include any write-offs relating to receipts for 2021-22 or earlier or write-offs relating to receipts for 2023-24 as these will be dealt with in line 22.

63. The write-off should be amounts of council tax or business rates no longer considered recoverable (this does not mean provision for bad debts). It should include court costs, administration costs and penalties relating to arrears from 2022-23 only that were written off in 2023-24.

64. If it is not possible to provide a breakdown of write-offs between years, please complete just line 19.

65. We would not expect to see negative figures, but if they are, please provide an explanation in the special factors comments box.

Line 20: Arrears relating to 2022-23 and earlier as at 31 March 2024 (line 15 - line 16 - line 17 - line 18 – line 19)

66. This is calculated automatically and represents the previous years’ arrears as at 31 March 2024. It should not include any information relating to 2023-24 as this will be dealt with in lines 21 & 22.

67. The information calculated in line 20 should be broken down in lines 20a & 20b. In line 20a you should enter the amount of arrears that relate to 2020-21 and earlier years that are included in line 20 and in line 20b you should enter the amount of arrears relating to 2022-23 that are included in line 20.

Line 21: Amounts uncollected in 2023-24

68. This should be calculated as the net collectable debit for 2023-24 less receipts relating to 2023-24 plus any costs associated with the amount uncollected (Section 1, line 1 minus line 4 plus costs).

Line 22: Amounts written off for 2023-24 relating to 2023-24 only

69. This is the amount of write-offs relating to 2023-24 made during 2023-24. The write-off should be amounts of council tax or business rates no longer considered recoverable (this does not mean any provision for bad debts). It should include court costs or administration costs written off in 2023-24.

70. We would not expect to see negative figures, but if they are, please provide an explanation in the special factors comments box.

Line 23: Total arrears in respect of 2023-24 outstanding as at 31 March 2024 (line 21 - line 22)

71. This is calculated automatically and should represent the amount of arrears for 2023-24 outstanding at 31 March 2024.

Line 24: Total arrears outstanding as at 31 March 2024 (line 20 + line 23)

72. This is calculated automatically and should represent the amount of arrears outstanding at 31 March 2024. We would expect this to be the figure carried forward on to your QRC4 for 2024-25 - it should appear in the equivalent to line 13 on next year’s form.

Line 25: Total Court and Administration costs included in line 24.

73. As the costs included in this line are included in the amount of arrears outstanding at 31 March 2024 (line 24), the figure provided in line 25 should not exceed line 24.

Validations checks on line 24, line 25 and on the sum of lines 18, 19 and 22 are at the end of this section.

Section 3: Number of Localised Council Tax Support Claimants

Lines 1 & 2, column 4:

74. We require information on the number of working age and pensioner claimants that are in receipt of a reduced council tax bill as a result of the local council tax support scheme as at 31 March 2024, or as close as possible to that date. Definitions of a working age person and pensioner are provided in the form.

75. Data provided in the 2023-24 QRC3 form have been pre-populated in columns 1 to 3. The cells can be amended by selecting the ‘Yes’ option above each column if the authority wishes to revise these figures. This will allow the cell to be edited. Changes should only be made if errors have been made to the figures reported, and not to reflect a more recent snapshot.

Line 3: Total number of claimants in receipt of a reduced council tax bill

76. This is calculated automatically and should represent the sum of lines 1 and 2.

Validation checks on LCTS data are at the end of this section.

Certification:

77. This year, certification should be completed in DELTA. Once the form has been completed, the data provider should submit the form to be certified. This will then notify the CFO / Section 151 Officer to certify the form. Where possible, the data provider and certifier should be two different people.

78. The form should be submitted and certified by Friday 3 May 2024.