Response

Response to request for information

Reference

3557523

Response date

3 September 2024

Request

Please can you email me a list of September or Quarter 2 (most current) business rates credits you currently hold for businesses including: 

• The company name for whom the credit exists
• The start date of the business rates account
• If the account is still live or the date it ended
• The full property address of the property with the credit on
• The date / year of when the credit was created
• The full amount of credit you hold for the business
• The reason for the credit e.g., retail relief, overpayment  

Response

The Council does not release information about Business Rates accounts that currently have credit balances (including those written on) in response to Freedom of Information requests.

Information in respect of credit balances is considered exempt under section 31(1)(a) of the Freedom of Information Act 2000 (prevention or detection of crime).

The Council holds this information but believes that its disclosure could result in fraudulent refund claims being made to the Council for these credit balances.

This follows decisions by the Information Commission in respect of requests made to Wandsworth Council (reference FS50619844) and the London Borough of Hammersmith & Fulham (reference FS50643256) in respect of requests for NNDR credit balances.