FOI Request - Council Tax Payments

Request 101002817515

1. How much council tax, collected by the local authority, has been repaid where the taxpayer is found to have overpaid tax and in how many occasions did this happen? I would like data from the past five financial years where possible.

2. In terms of council tax, how many ‘closed accounts’ have been in ‘credit’ and how much of the credit on these accounts has been repaid to the account holder in each of the past five financial years.

Where possible I would appreciate if data could be presented in Microsoft Excel.

Response 28-06-2021

1. Below are the quantity and value of refunds issued during the past 5 years.

2020/21 - 1970 refunds for £484,367.46
2019/20 - 2098 refunds for £491,854.22
2018/19 - 2277 refunds for £495,882.59
2017/18 - 2665 refunds for £470,881.89
2016/17 - 2644 refunds for £518,110.63

2. In accordance with section 17 of the Freedom of Information (Scotland) Act 2002 please be advised that we do not hold information on closed accounts which were in credit and where refunds have been issued.