Public Sector > Council Tax

The following are commonly used tests (grouped by type).


  • Total the council tax amount and amount received
  • Age analysis of arrears


  • Calculate interest on arrears
  • Re-calculate council tax amount

Exception Tests

  • Isolate any records that have any missing information
  • Isolate any records where no payment has been made
  • Test for any large credit balances, refunds, write-offs

Gaps and Duplicates

  • Test for duplicate property reference numbers

Matching and Comparing

  • Match against the property register to ensure that a charge has been raised for each property