FOI Request - Council Tax Credits for Businesses

Request 101003087859

Please can you email me a list of the May/June council tax credits you currently hold for businesses (commercial accounts, not residential).

"           The start date of the council tax account
"           If the account is still live or the date it ended
"           The full property address of the property with the credit on
"           The date /year of when the credit was created
"           The full amount of credit you hold for the business

Response 29-06-2022

Moray Council's Council Tax software does not have a way of identifying businesses, so every account in credit would need to be investigated to ascertain if it was a business or not. With over 4000 credits to look at individually this would take us over the time limit for inclusion - providing a response would cost in excess of £600. This response therefore falls under Section 12 of the Freedom of Information (Scotland) Act 2002 - excessive cost of compliance.

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