Form

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

Updated 11 April 2025

Applies to England

The QRC4 is subjected to a strict validation process as detailed below. On receipt of your form we carry out a number of checks to satisfy ourselves that the form has been completed correctly. In order to do this, we include validations in the form that should be reviewed before the form is submitted. These validations consider whether the data on QRC4 2024-25 varies significantly from that provided on either the QRC3 2024-25 or QRC4 2023-24 (where applicable) and if they do, we seek an explanation for the variance.

The QRC4 has three sections. Sections 1 & 2 collect data on the receipts of council tax and national non-domestic rates. Section 3 collects data relating to localised council tax support.  

The QRC4 form in DELTA has in-built validation checks and these clearly identify areas where further information is required. Local authorities are asked to complete the explanation boxes with reasons for the variance, where applicable. This then helps us explain the figures that are published.

We will contact the named local authority contact if a validation has flagged and no comment or an inadequate comment has been provided. An inadequate comment is one which provides little explanation as to the reason of the change, such as ‘OK’, ‘It’s correct’ or ‘It’s gone up or down’. An adequate comment will provide some evidence as to why the figures are correct, and so will aid our understanding of changes.
If no validation box appears, then the change in data is within our validation boundaries. However, we still may contact you if we believe there are other issues.

Specific details on the validation checks on each part of the QRC4 are described in this document.

General validation checks

Please ensure the following before returning the form:

Certification –  Once the form has been completed, the data provider should submit the form for certification. 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.

Calculations – Please check that all calculations are correct. In addition, please ensure that the collection rate figures calculated at Line 5 columns 1 & 2 do not exceed 100%.

Validation checks

Please note that we refer to receipts collected in specific quarters throughout the following paragraphs. Reference is as follows:

Quarter 1      -         Receipts collected between April and June

Quarter 2      -         Receipts collected between July and September

Quarter 3      -         Receipts collected between October and December

Quarter 4      -         Receipts collected between January and March

Section 1: Part A - Council Tax

Comparisons with QRC4 2023-24

Test 1: Prepayments and cash receipts

We check the prepayments & cash receipts collected in previous years in respect of 2024-25 charges (line 2) with the information shown on line 7 of QRC4 2023-24 (i.e. the estimated receipts for 2024-25 charges, received before 1 April 2024 (if any) and other credits carried forward on 31 March 2024).

We would generally expect the prepayments & cash receipts figure on QRC4 2024-25 to be the same as, or less than (due to refunds), the information provided on QRC4 2023-24. But we do realise that this is not always the case. An explanation will be required where the information has changed by more than 10% (either up or down) and there has been an actual change of £250,000 or more.

Test 2: In-year Collection Rates

We compare 2023-24 collection rates with 2024-25 collection rates (line 5) and request an explanation for variances of 1.25 percentage points or more (either up or down) between the two financial years.

Test 3: Collection of arrears

We compare the amount of arrears collected in 2024-25 as reported in line 6 with the figure reported in line 6 of the QRC4 2023-24 form. An explanation is required where the amount of arrears collected in 2024-25 has changed by more than 30% (either up or down) over that for 2023-24 and the actual difference is £500,000 or more.

Test 4: Total estimated receipts of Council Tax

A comparison is made between the total collection of receipts in 2024-25 irrespective of the year to which it relates (line 8), with the total collection of receipts in 2023-24 (again, irrespective of the year to which it relates). An explanation will be required where the information has changed by less than 0 more than 7%.

Other checks

Test 5: Collection of arrears

We check the amount of arrears collected in 2024-25 as reported in line 6 for negative figures and require an explanation where the amount reported is less than zero.

Section 1: Part A - Non-domestic rates

Comparisons with QRC4 2023-24

Test 1: Prepayments/cash receipts

We check the prepayments & cash receipts collected in previous years in respect of 2024-25 charges (line 2) with the information shown on line 7 of QRC4 2023-24 (i.e. the estimated receipts for 2024-25 charges, received before 1 April 2024 (if any) and other credits carried forward on 31 March 2024).

We would generally expect the prepayments & cash receipts figure on QRC4 2024-25 to be the same as, or less than (due to refunds), the information provided on QRC4 2023-24. But we do realise that this is not always the case. An explanation will be required where the information has changed by more than 10% or less than -20% (either up or down) and there is an actual difference of £500,000 or more.

Test 2: In-year Collection Rates

We compare 2023-24 collection rates with 2024-25 collection rates (line 5) and request an explanation for variances of 2 percentage point or more (either up or down) between the two financial years.

Test 3: Collection of arrears

We compare the amount of arrears collected in 2024-25 as reported in line 6 with the figure reported in line 6 of the QRC4 2023-24 form. An explanation is required where the amount of arrears collected in 2024-25 has an actual difference of £4,000,000 or more from QRC4 2023-24 figure reported on line 6.

Test 4: Total estimated receipts of Non-Domestic Rates

A comparison is made between the total collection of receipts in 2024-25, irrespective of the year to which it relates (line 8), with the total collection of receipts in 2023-24 (again, irrespective of the year to which it relates). An explanation will be required where the information has changed by more than 15% (either up or down) and when there is an actual difference of 5,000,000 or more.

Other checks

Test 5: Collection of arrears

We check the amount of arrears collected in 2024-25 as reported in line 6 for negative figures and require an explanation where the amount reported is less than minus £5,000,000.

Section 1: Part B - Council tax

Comparisons with QRC3 2024-25

Tests 1 to 3: Quarter comparison

We compare quarter 1, 2 and 3 data from Part B on QRC4 2024-25 with the corresponding data for each of the quarters reported on QRC3 2024-25. An explanation will be required where the information has been changed.

Comparisons with QRC4 2023-24

Test 4: Quarter 4 receipts

We compare the collection of receipts in quarter 4 2024-25 (line 12) with the collection of receipts in quarter 4 on the QRC4 2023-24 form. An explanation will be required where the information has changed by more than 10% (either up or down) and there is an actual difference of £1,000,000 or more.

Section 1: Part B - Non-domestic rates

Comparisons with QRC3 2024-25

Tests 1 to 3: Quarter comparison

We compare quarter 1, 2 and 3 data from Part B on QRC4 2024-25 with the corresponding data for each of the quarters reported on QRC3 2024-25. An explanation will be required where the information has been changed.

Comparisons with QRC4 2023-24

Test 4: Quarter 4 receipts

We compare the collection of receipts in quarter 4 in 2024-25 (line 12) with the collection of receipts in quarter 4 on the QRC4 2023-24 form. An explanation will be required where the information has changed by more than 10% (either up or down) and there is an actual difference of £3,000,000 or more.

Section 2: Council tax

Comparisons with QRC4 2023-24

Test 1: Change in arrears

We compare the total council tax arrears as at 31 March 2025 (line 24) with the total council tax arrears as at 31 March 2024 taken from line 24 of the QRC4 2023-24. An explanation is required where the collection of council tax arrears in 2024-25 has changed by more than 15% (either up or down) and there is an actual difference of £2,000,000 or more over that for 2023-24.

Test 2: Court costs and admin costs

We compare the court costs and administration costs (line 25) in the QRC4 2024-25 with the court costs and administration costs (line 25) in the QRC4 2023-24. An explanation is required where the court costs and administration costs in 2024-25 have changed by more than 20% and less than -10% and the actual difference is £300,000 or more.

Test 3: Court and admin costs as a percentage of total arrears

If the court costs and administration costs (line 25) are more than 10% of the total council tax arrears as at 31 March 2025 (line 24) we require an explanation.

Test 4: Write-offs

We compare the change in the total amount written off in 2024-25 (irrespective of the year to which it relates) (lines 18, 19 and 22) and the comparable figure from the QRC4 2023-24. We only need a comment if the actual difference is (either up or down) £1000,000 or more.

Other checks

Test 5: Write-offs in the financial year

We expect that the write offs made in 2024-25 that related to 2024-25 only (line 22) should be smaller than Amounts uncollected in 2024-25 (line 21). A warning message pops up if difference is more than 3% (either up or down) to prompt you to check if you have reported figures correctly.

Test 6: Null/Zeros check

Please note that where a data provider can enter data, this cannot be left blank. If there is no data to input then enter 0, this can be explained in the corresponding explanation boxes if available or in the special factors comment at the end of the section.

In addition to this we require explanation when zero is reported in Net adjustments to arrears made in 2024-25 (line 14), when arrears collected in 2024-25 relating to 2022-23 or earlier years (line 16) and arrears collected in 2024-25 relating to 2023-24 only (line 17) are reported zero.

Test 7: Arrears relating to earlier years

We expect arrears relating to 2023-24 and earlier years (line 20) must equal to sum of arrears relating to 2022-23 and earlier years (line 20a) and arrears relating to 2023-24 (line 20b). If unequal, a warning message will be induced to prompt you to report figures correctly.

In addition to this we do not expect negative figures in arrears relating to 2022-23 and earlier years (line 20a) and arrears relating to 2023-24 (line 20b). This will cause a warning message and explanation will be required.

Section 2: Non-domestic rates

Comparisons with QRC4 2023-24

Test 1: Change in arrears

We compare the total non-domestic rates tax arrears as at 31 March 2025 (line 24) with the total non-domestic rates arrears as at 31 March 2024 taken from line 24 of the QRC4 2023-24. An explanation is required where the collection of non-domestic rates arrears in 2024-25 has changed by more than 20% (either up or down) over that for 2023-24 and there is an actual difference of £2,000,000 or more.

Test 2: Court costs and admin costs

We compare the court costs and administration costs (line 25) in the QRC4 2024-25 with the court costs and administration costs (line 25) in the QRC4 2023-24. An explanation is required where the court costs and administration costs in 2024-25 have changed by £50,000 or more.

Test 3: Court and admin costs as a percentage of total arrears

If the court costs and administration costs (line 25) are more than 5% of the total non-domestic rates arrears as at 31 March 2025 (line 24) we require an explanation.

Test 4: Write-offs

We compare the change in the total amount written off in 2024-25 (irrespective of the year to which it relates) (lines 18, 19 and 22) and the comparable figure from the QRC4 2023-24. We only need a comment if the total amount written off has changed by an actual difference of £1,000,000 or more.

Other checks

Test 5: Wite-offs in the financial year

We expect that the write offs made in 2024-25 that related to 2024-25 only (line 22) should be smaller than Amounts uncollected in 2024-25 (line 21). A warning message pops up if difference is more than 6% (either up or down) to prompt you to check if you have reported figures correctly.

Test 6: Null/Zeros check

Please note that where a data provider can enter data, this cannot be left blank. If there is no data to input then enter 0, this can be explained in the corresponding explanation boxes if available or in the special factors comment at the end of the section.

In addition to this we require explanation when zero is reported in Net adjustments to arrears made in 2024-25 (line 14), when arrears collected in 2024-25 relating to 2022-23 or earlier years (line 16) and arrears collected in 2024-25 relating to 2023-24 only (line 17) are reported zero.  

Test 7: Arrears relating to earlier years

We expect arrears relating to 2023-24 and earlier years (line 20) must equal to sum of arrears relating to 2022-23 and earlier years (line 20a) and arrears relating to 2023-24 (line 20b). If unequal, a warning message will be induced to prompt you to report figures correctly.

In addition to this we do not expect negative figures in arrears relating to 2022-23 and earlier years (line 20a) and arrears relating to 2023-24 (line 20b). This will cause a warning message and explanation will be required.

Section 3: Localised Council Tax Support (LCTS) form validation checks

Comparisons with QRC3 2024-25

Tests 1 to 3:

Tests 1 to 3: We compare the total number of claimants in receipt of a reduced council tax bill (line 3) for quarters 1, 2 & 3 in QRC4 2024-25 with the corresponding data for each of the quarters reported on QRC3 2024-25 (where available). An explanation will be required where the information has been changed.

Comparisons with Quarter 3 data

Test 4:

We compare the number of pensioner claimants for quarter 4 in QRC4 2024-25 with quarter 3 in the QRC4 2024-25. An explanation is required if they have changed by more than 2% and there is an actual difference of 10 or more.

Test 5:

We compare the number of working age claimants for quarter 4 in QRC4 2024-25 with quarter 3 in the QRC4 2024-25. An explanation is required if they have changed by more than 3% and there is an actual difference of 10 or more.

Test 6:

We compare the total number of claimants for quarter 4 in QRC4 2024-25 with quarter 3 in the QRC4 2024-25. An explanation is required if they have changed by more than 5% and there is an actual difference of 10 or more.