FOI Request - Overpaid Council Tax

Request 101003373273

In accordance with the Freedom of Information (Scotland) Act 2002, I would be grateful if you could provide the following information:
1. The total number of closed accounts (accounts with an end date) with overpaid Council Tax (accounts with a credit balance), and also the total corresponding monetary value, from 1993 (or earliest records held), with an account end date prior to 01-Apr-2023. Can this be broken down further: a) by financial year, b) the number of closed accounts in credit that have a contact/forwarding address held.
2. The value of the largest Council Tax account credit held within a closed account.
3. The total value of all historic outstanding Council Tax debt over all years (excluding current year 23/24), again broken down by year.
4. Whether the council issues credit notices where a closed Council Tax account is in credit?
5. The total value of all the council's Council Tax write-ons, and write offs, from earliest records held please.

Response 31-08-2023

1.a)
1993 - 83 accounts in credit totalling £2,494.05
1994 - 127 accounts in credit totalling £4,571.94
1995 - 180 accounts in credit totalling £5,230.12
1996 - 224 accounts in credit totalling £5,589.60
1997 - 193 accounts in credit totalling £6,934.50
1998 - 135 accounts in credit totalling £6,631.01
1999 - 147 accounts in credit totalling £8,326.47
2000 - 121 accounts in credit totalling £5,042.84
2001 - 131 accounts in credit totalling £9,133.32
2002 - 123 accounts in credit totalling £8,412.68
2003 - 94 accounts in credit totalling £5,915.86
2004 - 104 accounts in credit totalling £6,640.49
2005 - 116 accounts in credit totalling £7,881.02
2006 - 96 accounts in credit totalling £7,223.32
2007 - 101 accounts in credit totalling £8,272.66
2008 - 70 accounts in credit totalling £5,085.91
2009 - 71 accounts in credit totalling £5,834.99
2010 - 74 accounts in credit totalling £3,813.46
2011 - 72 accounts in credit totalling £5,821.10
2012 - 111 accounts in credit totalling £16,301.41
2013 - 76 accounts in credit totalling £7,163.73
2014 - 52 accounts in credit totalling £4,675.98
2015 - 63 accounts in credit totalling £7,570.92
2016 - 63 accounts in credit totalling £5,950.37
2017 - 95 accounts in credit totalling £10,996.76
2018 - 159 accounts in credit totalling £14,920.09
2019 - 185 accounts in credit totalling £26,849.50
2020 - 183 accounts in credit totalling £24,685.46
2021 - 319 accounts in credit totalling £40,429.69
2022 - 370 accounts in credit totalling £54,437.26

b) As there are 3938 accounts in credit and there is no way of identifying a correspondence address except checking each individual account, this would take beyond the 40 hours limit. As each account would need 1 or 2 minutes to check. This task would cost the Council in excess of £600 of staff time. In accordance with section 12 of the Freedom of Information (Scotland) Act 2002 (excessive cost), we are therefore unable to comply with this part of the request.

2. The largest credit is £2425.63

3. See below the outstanding balance of Council Tax for each financial year, as at 30/06/23, the last day this report was collated
1993 - £155,165.20
1994 - £207,546.15
1995 - £234,924.65
1996 - £250,278.77
1997 - £305,174.03
1998 - £249,955.93
1999 - £252,114.74
2000 - £234,537.30
2001 - £311,888.57
2002 - £349,977.08
2003 - £290,871.88
2004 - £269,870.18
2005 - £255,601.80
2006 - £271.789.28
2007 - £307,371.41
2008 - £354,400.21
2009 - £307,048.67
2010 - £329,089.16
2011 - £354,847.20
2012 - £411,714.62
2013 - £536,624.45
2014 - £719,446.18
2015 - £536,249.62
2016 - £707,360.19
2017 - £664,861.55
2018 - £717,226.45
2019 - £872,922.79
2020 - £1,213,372.45
2021 - £1,268,703.46
2022 - £1,426.399.01

4. Yes, Moray Council issues credit bills to Council Taxpayers.

5. Below are the Council Tax write on and write off figures per financial year, as at 01/08/23

1993 - Write On - £2,313.37 ; Write Off - £31,010.03
1994 - Write On - £2,843.94 ; Write Off - £44,540.95
1995 - Write On - £3,210.64 ; Write Off - £57,553.46
1996 - Write On - £2,788.38 ; Write Off - £69,035.31
1997 - Write On - £4,832.91 ; Write Off - £74,893.96
1998 - Write On - £3,375.62 ; Write Off - £105,340.30
1999 - Write On - £5,530.81 ; Write Off - £120,389.64
2000 - Write On - £4,777.23 ; Write Off - £161,237.61
2001 - Write On - £4,678.56 ; Write Off - £188,115.09
2002 - Write On - £5,354.95 ; Write Off - £208,391.96
2003 - Write On - £5,158.32 ; Write Off - £186,265.85
2004 - Write On - £7,079.71 ; Write Off - £191,140.28
2005 - Write On - £10,908.28 ; Write Off - £211,973.04
2006 - Write On - £6,644.78 ; Write Off - £192,141.23
2007 - Write On - £5,927.48 ; Write Off - £205,644.87
2008 - Write On - £11,433.31 ; Write Off - £241,196.81
2009 - Write On - £12,115.37 ; Write Off - £188,603.31
2010 - Write On - £14,136.74 ; Write Off - £198,969.43
2011 - Write On - £15,210.90 ; Write Off - £183,617.74
2012 - Write On - £13,319.58 ; Write Off - £198,071.48
2013 - Write On - £15,380.48 ; Write Off - £226,125.94
2014 - Write On - £16,295.04 ; Write Off - £261,562.60
2015 - Write On - £20,270.59 ; Write Off - £230,622.21
2016 - Write On - £24,507.54 ; Write Off - £197,220.85
2017 - Write On - £20,171.56 ; Write Off - £181,456.09
2018 - Write On - £11,892.44 ; Write Off - £99,005.24
2019 - Write On - £5,362.19 ; Write Off - £88,236.98
2020 - Write On - £6,738.16 ; Write Off - £70,091.00
2021 - Write On - £3,833.02 ; Write Off - £45,182.90
2022 - Write On - £1,803.98 ; Write Off - £30,534.81