FOI003552 FOI Business Rates

Please treat this email as a request for information under the Freedom of Information Act 2000.

I request a list of all non-domestic rating accounts that:
•    were in credit as at the date of this request; and
•    relate to a limited company, public limited company, limited liability partnership, charity, public body or other incorporated legal entity.

For each account, please provide:
•    The name of the ratepayer;
•    The full address of the hereditament/property;
•    The amount of the credit balance;
•    The date on which the credit arose, or the earliest transaction date associated with the credit;
•    Whether the account is currently active or closed; and
•    Whether a refund has already been requested or is currently being processed.

To avoid any data-protection concerns, please exclude:
•    Individuals;
•    Sole traders;
•    Partnerships where the ratepayer’s name identifies an individual;
•    Personal contact information;
•    Bank details; and
•    Business rates account reference numbers.

Please provide the information in a reusable electronic format, preferably Excel or CSV.

For clarity, this request concerns existing credit balances held on business rates accounts. It does not seek details of accounts that merely received a credit adjustment but no longer have a credit balance.

If any part of the requested information is considered exempt, please:
•    Provide the remaining non-exempt information;
•    Identify the precise statutory exemption being relied upon;
•    Explain how the exemption applies to the information requested; and
•    Where the exemption is qualified, provide the Council’s full public-interest assessment.