FOI Request - Business Rates Credits

Request 101003433477

Please can you email me a list of November or Q3 (most current) business rates credits you currently hold for businesses including:

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

If you publish credits online, but the information has not been updated on time, please advise when this information will be updated.

Response 07-12-2023

Moray Council publishes quarterly information on its website in regard to Non Domestic Rates accounts in credit. The latest report was for the quarter up to 30th September 2023 and the next report will be published early in January 2024 for the quarter ending 31st December 2023. Therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible. For ease of reference please find a link to the Non Domestic Rates Freedom of Information page below:

http://www.moray.gov.uk/moray_standard/page_108099.html