FOI Request - Unclaimed Business Rate Credit Write On Balances

Request 101003093335

We are aware of the fact that Billing Authorities hold on account 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 any write on balances accrued since your earliest records, for the amounts owing to all incorporated companies within your authority's billing area, including the following information:
1. The legal name of each business in respect of which Non-Domestic rate credit balances remain payable
2. The value of overpayment in each case which remains unclaimed
3. The years(s) in which overpayment was made
4. The hereditament address
5. The legal name of each business in respect of which Non-Domestic rate credit balances have been written back on to the NDR account
6. The value of write back in each case which remains unclaimed
7. The years(s) in which the write back was made (if available)
8. The hereditament address that the write back relates to

Response 07-07-2022

Moray Council does not have a system marker or way of identifying companies without going through a report checking each case individually, as the report only shows the account number (over 1500 accounts identified). Checking all these records manually would take us over the time limit of 40 hours and would cost the Council in excess of £600. In accordance with section 12 of the Freedom of Information (Scotland) Act 2002, excessive cost, we are therefore unable to comply with your request.