Estimates of the number of overpaid and underpaid awards at local authority level in 2005-06 are published in "Child and Working Tax Credits Statistics. Finalised Annual Awards 2005-06. Supplements on Payments in 2005-06. Geographical Analyses". This is available on the HMRC website at:
http://www.hmrc.gov.uk/stats/personal-tax-credits/cwtc-geog-stats.htm