FOI Request - Business Rates/NDR Rates No Relief
1) Can I please request a list of all current accounts on your Business Rates/Non Domestic Rates system where NO RELIEF is in payment, eg small business, charity, sports etc.
If possible, can this list be sent to this address in form of a spreadsheet detailing the following:
Liable Property address
Current Rateable Value
2) Can you please supply a list of all accounts on your Business Rates/Non Domestic Rates system, where a credit exists for a customer, including ended accounts.
If possible can this be returned via email to this address, in spreadsheet format detailing the following:
Name of Ratepayer
Amount of credit
Date Credit was created
Period of Credit
In response to question one, I have attached an Excel spreadsheet which holds details if all Non-Domestic Rates accounts where there is no entitlement to relief. The spreadsheet can be found here.
In response to question 2, I would explain that 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 refunded by users and this ensures that credit balances do not remain on accounts.
The only exception to this 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. 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, resulting 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 identified.