FOI Request - Council Tax Bandings and Enforcement

Request 101003207054 

For every Council Tax Financial Year, please provide an xls or csv of:
1. Count of properties by Council Tax Band
2. Count of new properties by Council Tax Band
3. Count of deleted properties by Council Tax Band
4. Count of properties that were reclassified up 1 Council Tax Band
5. Count of properties that were reclassified up 2 Council Tax Bands
6. Count of properties that were reclassified up 3 or more Council Tax Bands
7. Count of properties that were reclassified down 1 Council Tax Band
8. Count of properties that were reclassified down 2 Council Tax Bands
9. Count of properties that were reclassified down 3 or more Council Tax Bands
10. Count of Council Tax Accounts passed to 3rd Party Debt Collection Agency by Council Tax Band
11. Count of Summary Warrants Issued by Council Tax Band
12. Count of Sequestration Proceedings Commenced by Council Tax Band

Response 20-02-2023 

1. - 9. Not held. Moray Council is not the "data holder" for the information requested; that would be the Grampian Assessors. The Moray Council merely updates our Council Tax system with the information provided by the Grampian Assessors. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

10. None. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

11. In order to respond to this question we would need to to run individual year reports (30 years of Council Tax), with each of these reports taking an hour to run. Each year's report would then need to be interrogated and sorted, in order to obtain the data the enquirer requests. This would take about 30 minutes per report (30 years X 30 minutes = 15 hours).  For this question it would take us over the 40 hour limit and this 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..

12. Band A - two properties;
Band C - two properties;
Band D - one property.

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