FOI Request - Business Rates Credits + Write Ons

Request 101003225736 

In terms of the Freedom of Information Act 2000, I hereby request
1. a list of unclaimed business rate credit balances. Please can you also include accounts where a 'write on' has been used to cancel an overpayment which has not since been reversed.
Please can this information be provided to me in an Excel Spreadsheet, including the following fields:
a)  Ratepayer name
b) Property Address
c)  Billing Authority Reference
d)  Amount of credit/write on
e) The period or financial year of the credit/write on

I appreciate that properties where the ratepayer is an individual would be excluded from my request. In such cases, please provide the remaining information with the Ratepayer either blank or listed as 'individual'

Response 22-02-2023

Moray Council publishes quarterly information about Non Domestic Rates on its website http://www.moray.gov.uk/moray_standard/page_108099.html . One of these reports is Non Domestic Rates accounts in credit, with the last update being for the quarter ending 31st December 2022. The next update will be provided early in April 2023. This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible.