FOI Request - Accrued NNDR Credit Balances
Information Required – Accrued NNDR credit balances & write on’s (i.e credits that you have been unable to trace recipients for and have therefore wrote into your accounts, leaving an outward appearance of a zero balance).
We request a breakdown of credit balances accrued since your earliest records, for the amounts owing to all ‘incorporated’ companies or public bodies (i.e no individuals) within the authorities billing area, including:-
- The name of each business in respect of which Non Domestic Rate credit balances remain payable;
- The value of overpayment in each case with remains unclaimed;
- The years(s) in which the overpayment was made
- The hereditament address; and
- Account Number
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 allow the issue of the refund cheque to the appropriate payee.
In addition to these factors, some cheques are not cashed within the six-month period which will result in such a cheque being cancelled and the rates account again temporarily becoming overpaid.
I can, therefore, confirm there are no credits 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.