FOI Request - Council Tax Overpayments

Request 101003410637

1. Please provide the information in the form of a simple table like the example below:

Tax year            Number of closed accounts in credit         Total credits/ overpayments (£)
2021/22                       e.g.  508                                         e.g.  Â£54,678.09
2. If it is not possible to provide a breakdown of credits by financial year and they are instead only recorded on a rolling basis, could I get the total value of current credits (£) and the total number of accounts in credit as of the current date.

3. I am also requesting the main reasons why residents have overpaid on their council tax during these periods.

Response 30-10-2023

1. As the Council Tax database is continually changing, we are not able to retrospectively look back at specific timescales to identify if the accounts are in credit or not. This would require each account to be checked and 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. Please see attached the table detailing, year by year, the total quantity and value of ALL Council Tax accounts in credit. 

3. We are not able to provide the main reasons why Council Tax accounts are overpaid, as we would need to check each account. This part of your request is is therefore exempt under section 12 of the Freedom of Information (Scotland) Act 2002 (excessive cost). 

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