Yes as the debt is actually due at the start of April and is therefore technically in arrears. The debt is included and the amount you normally pay is paid into the IVA until the following April.
As Michael says the Council tax is actually due in advance each April and the installment plans are a discretionary option. So, yes, the debt can be included.
My opinions are merely that .. opinions based on experience. Always seek professional advice.
IVA Completed 23rd July 2013 .... C.C. 10th January 2014