FOI Request - Business Rate Accounts
1. Current overpayment/credit shown if credit balance hasn’t been carried forward
2. Accounts where a ‘write on’ has been used since 1st April 2000 to cancel an overpayment which has not since been reversed
I would request that the list contains the following information:
• Ratepayer name *
• Address of property concerned
• Amount of overpayment/write on
• If possible, the period/financial year relating to overpayment/credit/write on
*Information is only requested where the ratepayer is a company and not an individual
Non-Domestic Rate accounts which are in credit as the result of an adjustment or an overpayment are routinely dealt with as part of the daily duties of the Council's Revenues staff. This means that newly-created credits are quickly refunded by users which ensures that credit balances do not remain on accounts.
The only exception to this occurs when there is a dispute on an account or we await information to the issue of the refund cheque to the appropriate payee. In each case this will delay the issue of a refund-cheque. In addition to these factors, some cheques are not cashed within the six-month period and in such circumstances, such a cheque will be cancelled and this will result in the rates account again becoming overpaid.
I can, therefore, confirm there are no long-term overpaid balances on Non-Domestic Rates accounts other than those the Council is currently unable to refund due to one of the factors that I have identified.