FOI Request - Business Rates Accounts Credit Balance at 1Jun2015

Request 101000351590

Under the terms of the Freedom of Information (Scotland) Act 2002, we request that you provide a list of active and closed business rates accounts with credit balances as at 01/06/2015 accrued since your earliest records, detailing the amounts owing to all ratepayers within the authority’s billing area, including:

• The name of each business in respect of which Non-Domestic Rate credit balances remain payable
• The liable party’s contact address
• The subject address
• The account number
• The year(s) in which overpayment was made
• The value of overpayment in each case which remains unclaimed

Response 23-06-2015

I can confirm that Non-Domestic Rate accounts which are in credit as the result of an adjustment or an overpayment are dealt with routinely as part of the daily duties of the Council's Revenues staff. In these circumstances, newly-created credits are quickly refunded.  This ensures that credit balances do not remain on accounts.

The only exception is when staff are dealing with a dispute on an account or are awaiting information to facilitate the issue of a refund cheque to the appropriate payee. These scenarios may delay the issue of a cheque.

In addition to these factors, some cheques are not cashed within the six-month period.  Any such 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.

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