FOI Request - Council Tax Not NDR

Request 101001217431

I hereby request an updated list of Council Tax accounts that meet the following criteria:
1. Current overpayment/credit shown for any financial year if credit balance hasn't been carried forward.
2. Accounts where a 'write on' has been used since 1st April 2000 to cancel an overpayment which has not since been reversed.

I would request that the list contains the following information:
a) Payer name (Information is only requested where the payer is a company and not an individual as I appreciate this is limited by the Data Protection Acts).
b) Address of property concerned.
c) Amount of overpayment/write on.
d) If possible, the period/financial year relating to overpayment/credit/write on.

Response 12-07-2016

Our system does not have a report that we can use to extract the information requested and therefore it would require a member of staff to individually examine each account from 1.4.2000. As  the Council Tax records are made up of approximately 45000 entries, the information requested is therefore exempt under Section 12(1) of the Freedom of Information (Scotland) Act 2002.

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