FOI Request - NNDR Accounts Credit Balances

Request 101000264181

We would be grateful if you could supply, ideally in spreadsheet format if convenient, a list of all credit balances on NNDR accounts where the credit balance is on the current or closed account or where the credit balance is on the account for a past year where the credit has not been brought forward.

If a credit balance has been Written On rather than refunded, we would also be grateful for details of those accounts.

If you are able to do this, we would like, for each Credit Balance or Write On:
1. The address of the hereditament

2. The Account Reference or Property Reference of the hereditament.

3. The name of the account holder

4. The value of the credit/overpayment.

5. The rate year(s) to which the credit/overpayment refers.

We would like this information to date back as far as your records allow. We realise that you may not be able to provide information naming individuals as opposed to corporate entities, and we understand if the ratepayers name is not given in these cases.

Response 31-07-2014

Non-Domestic Rate accounts in credit following an adjustment or an overpayment are routinely dealt with as part of the daily duties of the Council's Revenues staff. This results in newly-created credits being quickly refunded by users.  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. 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 the rates account will again becoming overpaid.

I can confirm there are currently no long-term overpaid balances on Non-Domestic Rates accounts other than those we are unable to refund due to one of the factors that I have already identified.

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