FOI Request - Business Rate Accounts in Credit
We request, under the Freedom of Information Act 2000, a list of all Non-Domestic rate accounts that are currently overpaid or in credit. This should include those relating to this year or any previous year on current or closed accounts.
Please could your office include the following, preferably on an emailed Excel spreadsheet:
• Rate Account Number
• Billing Authority Reference
• Full Address of Property Concerned
• Amount of Overpayment
• Period that the Overpayment Relates to, Start and End Date Where Relevant
• The date the Overpayment was Created on the Account
• Account Closure Date if Relevant
Non-Domestic Rate accounts which are in credit as the result of an adjustment or an overpayment are routinely dealt with as part of the daily duties of the Council's Revenues staff. This means that credits are quickly refunded by users, which ensures that credit balances do not remain on accounts.
The only exception occurs when staff encounter a dispute on an account or are awaiting information to permit the issue of the refund cheque to the payee. In each case this will delay the issue of a refund.
In addition to these factors, some cheques are not cashed within the six-month period and in such circumstances, such a cheque will be cancelled and this will result in the rates account again becoming overpaid.
I can confirm there are no long-term overpaid balances on Non-Domestic Rates accounts other than those the Council is currently unable to refund due to one of the factors that I have identified.