Tables which contain information should have clear headers defined.  

In this example, the top row of the table is a header:

| Surname        | City          |
| -------------- | ------------- |
| Washington     | London        |
| Phoenix        | Arizona       |
| Austin         | Travis        |

Notice how without the header here, it would be almost impossible to understand 
what the individual values mean ("Washington" could be a city or a surname). 

It is not enough to just make the headers look differently, as accessible technologies will not 
recognize this (for example, a screen reader cannot 'see' different colors or fonts). 
Table headings must be defined using the `<th>` tag. 

This example shows how a table should use a `<th>` to mark cells as headings. Note the 
use of the `col` attribute, to specify these headings are for the _column_:

```html
<table>
  <tr>
    <th scope="col">First name</th>
    <th scope="col">City</th>
  </tr>
  <tr>
    <td>Washington</td>
    <td>London</td>
  </tr>
  <tr>
    <td>Phoenix</td>
    <td>Arizona</td>
  </tr>
  <tr>
    <td>Austin</td>
    <td>Travis</td>
  </tr>
</table>
```

Tables which are used purely for layout do not need to do this. However, 
[the use of tables for layout is strongly discouraged](https://www.lifewire.com/dont-use-tables-for-layout-3468941).
This check will ignore tables that it believes are purposely used for layout.

Learn more about [accessible table design (W3C)](https://www.w3.org/WAI/tutorials/tables/one-header/).

Add headers to tables

Child Maintenance Options (GOV.UK)