FOI Request - Overpaid Council Tax

Request 101003819082

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 currently-outstanding closed accounts with overpaid council tax.
2. The current total value of overpaid council tax.
3. The value of the largest council tax account credit held within a closed account.

Clarification sought 15-07-2025

Clarification received 04-09-2025

Response 16-09-2025

1. Effective of 04/09/25 there are 4,018 closed Council Tax accounts in credit.
2. Effective of 04/09/25 the value of the closed Council Tax accounts in credit is £423,488.84 (£533,435.36 total credit including open accounts) 

3. Effective of 04/09/25 the largest credit balance for a closed Council Tax account is £4,999.78