Form

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

Updated 16 April 2026

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 2025-26 varies significantly from that provided on either the QRC3 2025-26 or QRC4 2024-25 (where applicable) and if they do, we seek an explanation for the variance.

The QRC4 has four 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’ ‘It’s gone up or down’ or an empty space. An adequate comment will provide some evidence as to why the figures are correct, and so will aid our understanding of changes. We are aware that multiple validations may share the same reason, in this case it’s better to state this same reason for each rather than entering a comment: ‘See above/below’.

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

Test 1: In-year Collection Rates

We check that the 2025-26 collection rates (Line 5) are above a minimum threshold. An explanation is required where the rate is below 90%.

Test 2: Collection of arrears

We check that the amount of arrears collected in 2025-26 (Line 6) is not negative. An explanation is required otherwise.

Comparisons with QRC4 2024-25

Test 3: Amendment: Prepayments/Estimated receipts

We compare the prepayments & cash receipts collected in previous years in respect of 2025-26 (Line 2) with the information shown on Line 7 QRC4 2024-25 (i.e. the estimated receipts for 2025-26 changes, received before 1 April 2025 (if any) and other credits carried forward on 31 March 2025) Since Line 2 is pre-populated with this data already, an explanation is required when amended.

Test 4: Year-on-year changes: Prepayments/Estimated receipts

We check the prepayments & cash receipts collected in previous years in respect of 2025-26 charges (Line 2) with the information shown on Line 7 (i.e. the estimated receipts for 2026-27 charges, received before 1 April 2026 (if any) and other credits carried forward on 31 March 2026). An explanation is required where it has decreased more than £500,000 or increased more than £1,000,000 and has a percentage decrease of more than 20% or an increase of more than 40%.

Test 5: Year-on-year changes: In-year Collection Rates

We compare 2024-25 collection rates with 2025-26 collection rates (Line 5). An explanation is required where the percentage change is more than 1% (either up or down).

Test 6: Year-on-year changes: Collection of arrears

We compare the amount of arrears collected in 2025-26 as reported in Line 6 with the figure reported in Line 6 of the QRC4 2024-25 form. An explanation is required where it has increased by more than £1,500,000 (either up or down) and has a percentage change of more than 30% (either up or down).

Test 7: Year-on-year changes: Total estimated receipts of Council Tax

We compare the total collection of receipts in 2025-26 irrespective of the year to which it relates (Line 8), with the total collection of receipts in 2024-25 (again, irrespective of the year to which it relates). An explanation is required where it has decreased at all or has a percentage increase of more than 9%.

Section 1: Part A - Non-domestic rates

Test 1: In-year Collection Rates

We check that the 2025-26 collection rates (Line 5) are above a minimum threshold. An explanation is required where the rate is below 90%.

Test 2: Collection of arrears

We check that the amount of arrears collected in 2025-26 (Line 6). an explanation is required when it has decreased more than £5,000,000.

Comparisons with QRC4 2024-25

Test 3: Amendment: Prepayments/Estimated receipts

We compare the prepayments & cash receipts collected in previous years in respect of 2025-26 (Line 2) with the information shown on Line 7 QRC4 2024-25 (i.e. the estimated receipts for 2025-26 changes, received before 1 April 2025 (if any) and other credits carried forward on 31 March 2025) Since Line 2 is pre-populated with this data already, an explanation is required when amended.

Test 4: Year-on-year changes: Prepayments/Estimated receipts

We check the prepayments & cash receipts collected in previous years in respect of 2025-26 charges (Line 2) with the information shown on Line 7 (i.e. the estimated receipts for 2026-27 charges, received before 1 April 2026 (if any) and other credits carried forward on 31 March 2026). An explanation is required where it has decreased more than £1,000,000 or increased more than £2,500,000.

Test 5: Year-on-year changes: In-year Collection Rates

We compare 2024-25 collection rates with 2025-26 collection rates (Line 5). An explanation is required where the percentage change is more than 2% (either up or down).

Test 6: Year-on-year changes: Collection of arrears

We compare the amount of arrears collected in 2025-26 as reported in Line 6 with the figure reported in Line 6 of the QRC4 2024-25 form. An explanation is required where it has increased by more than £5,000,000 (either up or down).

Test 7: Year-on-year changes: Total estimated receipts of Non-Domestic Rates

We compare the total collection of receipts in 2025-26 irrespective of the year to which it relates (Line 8), with the total collection of receipts in 2024-25 (again, irrespective of the year to which it relates). An explanation is required where it has increased by more than £5,000,000 (either up or down) and has a percentage decrease of more than 5% or an increase of more than 10%.

Section 1: Part B - Council tax

Comparisons with QRC3 2025-26

Tests 1 to 3: Quarter amendments

We compare quarter 1, 2 & 3 data from Part B on QRC4 2025-26 with the corresponding data for each of the quarters reported on QRC3 2025-26. An explanation is required when amended.

Comparisons with QRC4 2024-25

Test 4: Year-on-year changes: Quarter 4 receipts

We compare the collection of receipts in quarter 4 2025-26 (Line 12) with the collection of receipts in quarter 4 on the QRC4 2024-25 form. An explanation is required where it has decreased at all or increased by more than £2,500,000 and has a percentage increase of more than 9%.

Section 1: Part B - Non-domestic rates

Comparisons with QRC3 2025-26

Tests 1 to 3: Quarter amendments

We compare quarter 1, 2 & 3 data from Part B on QRC4 2025-26 with the corresponding data for each of the quarters reported on QRC3 2025-26. An explanation is required when amended.

Comparisons with QRC4 2024-25

Test 4: Year-on-year changes: Quarter 4 receipts

We compare the collection of receipts in quarter 4 in 2025-26 (Line 12) with the collection of receipts in quarter 4 on the QRC4 2024-25 form. An explanation is required where it has decreased more than £2,500,000 or increased by more than £5,000,000 and has a percentage decrease of more than 10% or an increase of more than 15%.

Section 2: Council tax

Test 1: Net adjustments

We check the 2025-2026 net adjustments that change the arrears figures made in 2025-26 (Line 14), an explanation is required when zero.

Test 2: Arrears relating to 2023-24 or before collected in 2025-26

We check the 2025-2026 arrears related to 2023-24 and before collected in 2025-26 (Line 16), an explanation is required when zero.

Test 3: Arrears relating to 2024-25 collected in 2025-26

We check the 2025-2026 arrears related to 2024-25 collected in 2025-26 (Line 17), an explanation is required when zero.

Test 4: Arrears outstanding relating to 2024-25

We check the 2025-2026 arrears outstanding related to 2024-25 (Line 20b), an explanation is required when negative.

Test 5: Amount uncollected in 2025-26

We expect that the amount uncollected in 2025-26 (Line 21) would be smaller than the difference between the estimated and actual receipts in 2025-26 (Line 1 - Line 4), otherwise this would imply negative costs; an explanation is required when Line 21 < Line 1 - Line 4.

Test 6: Write-offs in the financial year

We expect that the write offs made in 2025-26 that related to 2025-26 only (Line 22) should be smaller than amounts uncollected in 2025-26 (Line 21). A warning message pops up if the percentage difference is more than 3% (either up or down) to prompt you to check if you have reported figures correctly.

Test 7: Court costs and admin costs

We check the court costs (Line 25), an explanation is required when zero.

Comparisons with QRC4 2024-25

Test 8: Amendment: Arrears for 2024-25 and before brought forward

We compare the arrears for 2024-25 and before brought forward (Line 13) with the information shown on Line 24 QRC4 2024-25 (i.e. the arrears for 2025-26, as at 31 March 2026) Since Line 13 is pre-populated with this data already, an explanation is required when amended.

Test 9: Year-on-year changes: Total arrears outstanding

We compare the total council tax arrears as at 31 March 2026 (Line 24) with the total council tax arrears as at 31 March 2025 taken from Line 24 of the QRC4 2024-25. An explanation is required where the collection of council tax arrears in 2025-26 has decreased at all, or increased by more than £3,000,000 and has a percentage increase of more than 20%.

Test 10: Year-on-year changes: Court costs and admin costs

We compare the court costs and administration costs (Line 25) in the QRC4 2025-26 with the court costs and administration costs (Line 25) in the QRC4 2024-25. An explanation is required where the court costs and administration costs in 2025-26 have changed by £300,000 (either up or down) and has a percentage decrease of more than 10% and an increase of more than 20%.

Test 11: Year-on-year changes: 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 2026 (Line 24) we require an explanation.

Test 12: Year-on-year changes: Write-offs

We compare the change in the total amount written off in 2025-26 (irrespective of the year to which it relates) (lines 18, 19 and 22) and the comparable figure from the QRC4 2024-25. An explanation is required where it has changed by £1,500,000 (either up or down).

Section 2: Non-domestic rates

Test 1: Net adjustments

We check when the 2025-2026 net adjustments that change the arrears figures made in 2025-26 (Line 14) are large, an explanation is required when the adjustment is greater than £5,000,000 (either up or down).

Test 2: Arrears relating to 2023-24 or before collected in 2025-26

We check the 2025-2026 arrears related to 2023-24 and before collected in 2025-26 (Line 16), an explanation is required when zero.

Test 3: Arrears relating to 2024-25 collected in 2025-26

We check the 2025-2026 arrears related to 2024-25 collected in 2025-26 (Line 17), an explanation is required when zero.

Test 4: Arrears outstanding relating to 2024-25

We check the 2025-2026 arrears outstanding related to 2024-25 (Line 20b), an explanation is required when negative.

Test 5: Amount uncollected in 2025-26

We expect that the amount uncollected in 2025-26 (Line 21) would be smaller than the difference between the estimated and actual receipts in 2025-26 (Line 1 - Line 4), otherwise this would imply negative costs; an explanation is required when Line 21 < Line 1 - Line 4.

Test 6: Write-offs in the financial year

We expect that the write offs made in 2025-26 that related to 2025-26 only (Line 22) should be smaller than amounts uncollected in 2025-26 (Line 21). A warning message pops up if the percentage difference is more than 3% (either up or down) to prompt you to check if you have reported figures correctly.

Test 7: Court costs and admin costs

We check the court costs (Line 25), an explanation is required when zero.

Comparisons with QRC4 2024-25

Test 8: Amendment: Arrears for 2024-25 and before brought forward

We compare the arrears for 2024-25 and before brought forward (Line 13) with the information shown on Line 24 QRC4 2024-25 (i.e. the arrears for 2025-26, as at 31 March 2026) Since Line 13 is pre-populated with this data already, an explanation is required when amended.

Test 9: Year-on-year changes: Total arrears outstanding

We compare the total non-domestic rates tax arrears as at 31 March 2026 (line 24) with the total non-domestic rates arrears as at 31 March 2025 taken from Line 24 of the QRC4 2024-25. An explanation is required where the collection of council tax arrears in 2025-26 have changed by more than £2,000,000 (either up or down) and has a percentage change of more than 20% (either up or down).

Test 10: Year-on-year changes: Court costs and admin costs

We compare the court costs and administration costs (Line 25) in the QRC4 2025-26 with the court costs and administration costs (Line 25) in the QRC4 2024-25. An explanation is required where the court costs and administration costs in 2025-26 have changed by £50,000 (either up or down)

Test 11: Year-on-year changes: Court and admin costs as a percentage of total arrears

If the court costs and administration costs (Line 25) are more than 3% of the total non-domestic rates arrears as at 31 March 2026 (Line 24) we require an explanation.

Test 12: Year-on-year changes: Write-offs

We compare the change in the total amount written off in 2025-26 (irrespective of the year to which it relates) (lines 18, 19 and 22) and the comparable figure from the QRC4 2024-25. An explanation is required where it has changed by £1,500,000 (either up or down).

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

Comparisons with QRC3 2025-26

Tests 1 to 3 Amendments:

We compare the total number of claimants in receipt of a reduced council tax bill (line 3) for quarters 1, 2 & 3 in QRC4 2025-26 with the corresponding data for each of the quarters reported on QRC3 2025-26 (where available). An explanation is required when amended.

Comparisons with Quarter 3 data

Test 4: Quarter-on-quarter changes: Pensioner claimants

We compare the number of pensioner claimants for quarter 4 in QRC4 2025-26 with quarter 3 in the QRC4 2025-26. An explanation is required if they have changed by more than 10 claimants (either up or down) and has a percentage change of more than 2% (either up or down).

Test 5: Quarter-on-quarter changes: Working age claimants:

We compare the number of working age claimants for quarter 4 in QRC4 2025-26 with quarter 3 in the QRC4 2025-26. An explanation is required if they have changed by more than 10 claimants (either up or down) and has a percentage change of more than 4% (either up or down).

Test 6: Quarter-on-quarter changes: Total claimants:

We compare the total number of claimants for quarter 4 in QRC4 2025-26 with quarter 3 in the QRC4 2025-26. An explanation is required if they have changed by more than 10 claimants (either up or down) and has a percentage change of more than 3% (either up or down).