FOI Request - Business Rates Information
Request 101003245861
This is a request for Business Rate information, to be dealt with in accordance with the Freedom of Information Act 2000.
We wish to obtain information relating to unclaimed business rate credit balances, including any write-on's (credits written down to nil).
Please provide me with a list of credit balances (and write-on' s) currently held on business rate accounts within your Billing Authority, which remain due to be repaid to Limited Companies. It would be helpful if the following information could be provided in each case:-
• The name of the Company to whom any business rate credit balance (or write-on) remains payable;
• The amount of the overpayment (write-on) which remains unclaimed;
• The years(s) in which overpayment (write-on) was made;
• The hereditament address.
Response 07-03-2023
Moray Council publishes on its website quarterly Non Domestic Rates reports. Please see the link to these http://www.moray.gov.uk/moray_standard/page_108099.html
One of these reports is on credits for Non Domestic Rates accounts and is currently up to 31st December 2022. The next report will be published early in April 2023. This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible/due to be published.