FOI Request - Business Rates

Request 101003177048

Your published data page states that your report includes vacant and occupied properties but it doesn’t state which ones are empty and from what date. There is also no indication of this in the reliefs report.

Please can you advise.

Response 02-12-2022

I refer to your recent Freedom on Information request about properties which are liable for the payment of Non-Domestic Rates.

In light of the comments that you have made about the content of the "Freedom of Information Requests" webpage the text on this page has been reviewed.  This has highlighted that the explanatory text on this page was not properly updated when the content of the page was updated. I can confirm that I have arranged for this to be done, ensuring that the new text displayed there accurately conveys what it held on it. Therefore this information is due for publication within twelve weeks and so a falls under Section 25 of the Freedom of Information (Scotland) Act 2002 - Information otherwise accessible.

In regard to your comments about the lack of information on properties which are empty, I would direct you to the "Current Recipients of Relief" report.  This report, the format of which conforms to Scottish Government Guidance, confirms all current relief cases (the occupancy of the property being deductible from the relief which has been awarded) and the date of relief award (the date on which the property became unoccupied being deductible from the date from which the relief award commenced). The report can be found here: http://www.moray.gov.uk/moray_standard/page_108099.html This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible.