Guidance notes for the quarterly return of Council Taxes and Non-Domestic rates (QRC) released

posted on 27 April 2021, updated on 27 April 2021

The Ministry of Housing, Communities and Local Government has formally requested information about the receipts of council taxes and non-domestic rates for the whole financial year 2020-21, and arrears and write-offs of council tax and non-domestic rates in 2020-21.

It also asks for quarterly receipts data in the period 1 January 2021 to 31 March 2021 and the number of claimants of localised council tax support as at a snapshot taken on the 31 March 2021.

This year, an additional section is included where the department is asking local authorities to report the net collectible debit amount to the nearest pound and the amount provided under S13 A1(c)*. Both figures will be used to calculate losses of council tax income in scope of the Local Tax Income Guarantee scheme.

Authorities are required to supply the Secretary of State with the information described on the Receipts of Council Taxes, Non-Domestic Rates by Friday 7 May 2021.

* Section 13A (1c) of the Local Government Finance Act 1992 allows local authorities to, in exceptional circumstances, reduce the Council Tax liability for a charge payer.

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