Freedom of Information Requests
Non Domestic Rates Reports.
We will publish the following information on a quarterly basis:
Reports for; all properties, properties in receipt of relief, newly created accounts and accounts in credit are published. Detailed below is the information published for each report.
All Properties Report
- Property address
- UPRN
- Property description
- Rateable value
- Year start date
Properties in Receipt of Relief Report
- UPRN
- Billing period
- Property address
- Property description
- Liability start date
- Relief start date
- 2010 rateable value
- Current rateable value
- Gross rates bill amount
- Relief code and description
- Relief percentage
- Relief amount
New Non Domestic Rates Accounts Report
- Liability start date
- Property address
- UPRN
- Property description
- Rateable value
- Year start date
Accounts in Credit Report
- Property address
- Credit balance
- Year(s) of credit
Report Links
- All non domestic properties with rateable value as at 30 September 2024.
- A report of all current recipients of relief as at 30 September 2024.
- New non domestic rates accounts created in the quarter ending 30 September 2024.
- Non domestic rates accounts in credit as at 30 September 2024. Only credits over one month old will be reported on.
Limitations on Data and the Freedom of Information (Scotland) Act 2002 (FOISA)
- Ratepayer names
- Correspondence addresses
- Details of relief and net charge
Details that can identify individuals are exempt from release under section 38(1)(b) of FOISA. As we are unable to identify an individual from a ratepayer name on our database, to identify and redact the former from the list of all non domestic properties in the area would take an excessive amount of time and/or risk identifying individuals. Under sections 12(1), excessive cost and 38(1)(b), personal information, of FOISA the council is therefore not obliged to provide these names. There is an exception made to this exclusion for the credit report, due to the very limited number of ratepayers included on it.
- Account reference numbers
These are confidential as they are used as part of the security process when account holders contact the council.
- Start and end dates of liability
Following changes in the software that is used, the date that liabilities began is not recorded in a manner that enables us to provide an accurate response for all non domestic properties and will therefore only be provided for newly created accounts. The current financial year start date is listed for all older accounts.
- Property owners
The ratepayer is the person liable to pay the charge. In many cases this may be a leaseholder rather than an owner. It is not possible to identify owners from our records.
Need more information
If the above reports do not answer your query, or if you need more information on Freedom of Information, please click on this link.