FOI Req - Business Rate Credits
Please can you provide the most up to date list, preferably to August 2016, under the Freedom Of Information Act 2000 for the following:- List of all credits on the account and the amounts.
The names and addresses of the rate payers referred to above for each property and their correspondence address (if different from the property address) The financial years that the credit relates to and the date processed.
In accordance with the ICO Torbay decision, please do not withhold the names of sole traders and partners. In the circumstances of the Torbay case the individuals were private landlords or sole traders and the Commissioner concluded that disclosure of their names would not breach the first data protection principle as the information relates to the business activities of the individuals concerned and not activities they undertake simply or solely in their private lives. The Commissioner concluded that disclosure would be fair and meet schedule 2 condition 6 of the Data Protection Act.
This information will be published on the Moray Council website within the next 12 weeks and is therefore exempt under Section 27(1) of the Freedom of Information (Scotland) Act 2002.