FOI Request Business Rates Data

Request 101001598989

Business Rates Accounts held by your council:

- Account Name
- Account Start Date
- Billing Authority Reference
- Current 2017 List Rateable Value
- Details of any reliefs where applied, including a further breakdown if possible of:
o   Type of relief applied
o   Date the relief was applied
o   Value of the relief
- Full Address of the rated assessment
- Billing Address
- Occupied/Empty Status
- Description
I am aware that the Account Name may be considered personal in some instances so I ask that in these cases you supply the rest of the information provided with the Account name redacted. Also, if there are any aspects of our request you cannot disclose information for, could you please identify them with a reason.

Response 06-09-2017

The information requested is exempt under Section 25 of the Freedom of Information (Scotland) Act 2002- Information Otherwise Accessible. This information is available on our website, for ease of use, the link is http://www.moray.gov.uk/moray_standard/page_108099.html

Current information is exempt under Section 27 of the Freedom of Information (Scotland) Act 2002- Information intended for future publication - and will be released in October in line with our publication policy. 

The following information is not included in this publication for the following reasons as outlined on the above website page:

Account Name - Details that can identify individuals are exempt under section 38(1)b of the Freedom of Information (Scotland) Act 2002-Personal Information, as we are not able to differentiate between individuals and companies on our database.

Account Start Date - Following changes to our software, the date that liabilities began is not recorded in a manner that enables us to provide an accurate response therefore this information is exempt under Section 17 of the Freedom of Information (Scotland) Act 2002- Information not Held. 

Billing Authority Reference - As this is used as part of the security process when account holders contact the council, this is exempt under Section 36 of the Freedom of Information (Scotland) Act 2002- Confidentiality. The UPRN reference is provided.

Type of Relief - Details that can identify individuals are exempt under section 38(1)b of the Freedom of Information (Scotland) Act 2002-Personal Information, as we are not able to differentiate between individuals and companies on our database.

Date relief applied - Following changes to our software, the date that the relief began is not recorded in a manner that enables us to provide an accurate response therefore this information is exempt under Section 17 of the Freedom of Information (Scotland) Act 2002- Information not Held. The current financial year start date is listed for all older accounts.

Value of the relief - Details that can identify individuals are exempt under section 38(1)b of the Freedom of Information (Scotland) Act 2002-Personal Information, as we are not able to differentiate between individuals and companies on our database.

Billing Address - Details that can identify individuals are exempt under section 38(1)b of the Freedom of Information (Scotland) Act 2002-Personal Information, as we are not able to differentiate between individuals and companies on our database.