FOI Request - Business Rates
The details I require are as follows:-
A list of all businesses within your local authority area showing the following details:-
• Name of the ratepayer
• Address of the property, including postcode
• Property description
• Rateable value
• Gross charge for 2015/16 before any reliefs are applied
• The type and amount of any relief applied to the account, including empty property relief and also where 2 or more reliefs have been applied
• The net amount payable by that ratepayer for 2015/16
• The date the liability began
• The correspondence address
Please find the information you requested here. Details that can identify individuals are exempt under Section 38(1)(b) of the Freedom of Information (Scotland) Act 2002, personal information. To collate and extract only business names and addresses that do not contain personal data is estimated to take 375 hours and would therefore cost in excess of £600. Under Section 12(1) of the Freedom of Information (Scotland) Act 2002, the Council is therefore not obliged to provide ratepayer names and correspondence addresses.
Following changes to the software that is used, the date that liabilities began are not recorded in a manner which enables us to provide an accurate response and so have been provided for the current year.