FOI Request - Business Rates

Request 101003212751 

1. Please can you email me a list of December/January or Q3 (most current) business rates credits you currently hold for businesses including:

a) The company name for whom the credit exists
b) The start date of the business rates account
c) If the account is still live or the date it ended
d) The full property address of the property with the credit on
e) The date / year of when the credit was created
f) The full amount of credit you hold for the business
g) The reason for the credit e.g., retail relief, overpayment  

Response 06-02-2023

Moray Council publishes quarterly reports on Non Domestic Rates to its website http://www.moray.gov.uk/moray_standard/page_108099.html

One of these is Non Domestic Rates accounts in credit, with the latest report covering October 1st till December 31st. the next report will be published in April 23 covering the January 23 till March 23 quarter.

This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible.