FOI Request - Council Tax Accounts

Request 101002922380

Please can you provide me with the following information under the Freedom Of Information Act 2000:-
All Council Tax accounts with a credit balance.
I am aware that all Billing Authorities hold on accounts sums of money that are due to be returned to ratepayers and for a variety of reasons have not been repaid.
I therefore request a breakdown of credit balances accrued since your earliest records, for the amounts owing to all incorporated companies within the authorities billing area, including the following information:
A. The name of each business in respect of which Council Tax credit balances remain payable. I understand you will not provide individuals names. Please note I am not asking for Business Rates but that of council tax accounts held by housing associations, property developers etc
B. The value of overpayment in each case which remains unclaimed
C. The years(s) in which overpayment is for
D. The property address the credit relates to
E. A write to address and write to company name if available
F. Please state whether the account is a live/open account or a closed account; if closed the date it closed
G. Please provide the most up to date and accurate information that you can, please confirm the date that the data was pulled from your system

Response 02-12-21

Due to the way in which this data is stored, collating the information required for this response would cost in excess of £600. This information therefore falls under Section 12 of the Freedom of Information (Scotland) Act 2002 - excessive cost of compliance.