FOI Request - Council Tax Overpayments
Request 101002765874
I wish to make an FOI request concerning Council Tax overpayments. Can you please advise the following:-
1) The total number of closed accounts (accounts with an end date) with overpaid Council Tax (accounts with a credit balance), and also the total corresponding monetary value, from 1993 (or earliest records held), with an account end date prior to 01-Apr-2021. Can this be broken down further:-
a) By financial year
b) The number of Closed accounts in credit that have a contact/forwarding address held.
2) Can you also provide the value of the largest Council Tax account credit held within a closed account please.
3) Can you provide the total £ value of ALL historic outstanding Council Tax debt over all years (excluding current year 21/22), again broken down by year.
4) Can the council advise if they issue credit notices where a closed Council Tax account is in credit? I appreciate councils will generally endeavour to transfer overpayments to a new account at year end or when moving within the same area. However, there may be an overpayment on an account that cannot be transferred, such as when a person leaves the council area, or even retrospectively from a banding reduction or similar discount. Therefore can you advise if you generally issue credit notices when a closed account is in credit?
5) If possible, and only if time constraints allow, can the council advise the total value of ALL Council Tax write-ons, and write offs, from earliest records held please.
6) Can the council please give actual quoted detail from Scottish LGFA legislation or similar regarding how Councils are legally required to deal with overpaid Council Tax.
7) Lastly, can the council advise which software they use to administer Council Tax, and also any software they use for reporting purposes.
Response 30-04-2021
1) The total number of credit balances are 4232 with balances totalling £350,002.75 . This is for all accounts as effectively the year end is 31st March.
a) 1993 - 111 accounts with total credit balances £3397.35
1994 - 151 accounts with total credit balances £5452.40
1995 - 243 accounts with total credit balances £6407.18
1996 - 276 accounts with total credit balances £6376.01
1997 - 257 accounts with total credit balances £7928.63
1998 - 159 accounts with total credit balances £6675.82
1999 - 171 accounts with total credit balances £11470.80
2000 - 150 accounts with total credit balances £7077.95
2001 - 166 accounts with total credit balances £10805.40
2002 - 166 accounts with total credit balances £10361.60
2003 - 123 accounts with total credit balances £7858.33
2004 - 129 accounts with total credit balances £9270.46
2005 - 143 accounts with total credit balances £9601.47
2006 - 112 accounts with total credit balances £7558.91
2007 - 115 accounts with total credit balances £8516.30
2008 - 85 accounts with total credit balances £5405.31
2009 - 85 accounts with total credit balances £6744.70
2010 - 100 accounts with total credit balances £4301.61
2011 - 100 accounts with total credit balances £7938.27
2012 - 146 accounts with total credit balances £19461.90
2013 - 97 accounts with total credit balances £8701.87
2014 - 71 accounts with total credit balances £5985.66
2015 - 76 accounts with total credit balances £5337.62
2016 - 89 accounts with total credit balances £10121.30
2017 - 135 accounts with total credit balances £23585.10
2018 - 183 accounts with total credit balances £23616.30
2019 - 240 accounts with total credit balances £40783.40
2020 - 353 accounts with total credit balances £69261.10
b) To provide this information would require examination of individual accounts and so, in accordance with section 12 of the Freedom of Information (Scotland) Act 2002 'excessive cost', we are therefore unable to comply with your request.
2) The largest credit balance is £12097.53
3) As at 31st March 2021, the figures below show the net (outstanding balances less credit balances) for each financial year.
1993/94 - £155,544
1994/95 - £209,256
1995/96 - £237,393
1996/97 - £251,923
1997/98 - £306,739
1998/99 - £299,363
1999/00 - £316,507
2000/01 - £326,591
2001/02 - £403,769
2002/03 - £448,446
2003/04 - £387,382
2004/05 - £386,222
2005/06 - £409,178
2006/07 - £405,093
2007/08 - £443,011
2008/09 - £481,455
2009/10 - £411,040
2010/11 - £455,735
2011/12 - £488,108
2012/13 - £571,506
2013/14 - £741,835
2014/15 - £938,253
2015/16 - £788,329
2016/17 - £936,387
2017/18 - £900,964
2018/19 - £936,593
2019/20 - £1,209,927
2020/21 - £2,196,647
These total £16,043,195
4) Moray Council issue credit bills to customers when their account is ended and has a credit balance. It is normal practice to transfer any credit to a new address within the local authority but any credit amounts which are not allocated this way or able to be refunded direct to customers, will remain as credit balances. We do not have the staff resources to trace every credit balance.
5) The net of write off / write on since 01/04/93 is £2,720,222.03 written off. In accordance with section 17 of the Freedom of Information (Scotland) Act 2002 please be advised that individual totals for write offs or write ons are not held and so call we can provide is the net figure.
6) Scottish local authorities were instructed on the disposal of credit balances on Council Tax bills in the Council Tax (Administration and Enforcement)(Scotland0 Regulations 1992, SSI 1332, Part V, 23(4). We can confirm that Moray Council's treatment of Council Tax overpayments conforms to this legislation.
7) Moray Council uses Civica software to administer and report on Council Tax.