FOI Request - Non Domestic Rate Accounts
We would therefore be grateful if you can provide under the Freedom of Information Act in an electronic format (Excel) details of non-domestic rate accounts which currently reflect an overpayment (credit) to include; the value of the overpayment, the subject property address and the name of the ratepayer (where 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. Newly-created credits are quickly refunded by users and this ensures that credit balances do not remain on accounts.
The only exception occurs when staff are dealing with a dispute on an account or are awaiting information to the issue of the refund cheque to the appropriate payee. Some cheques may also not be 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 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.