Response A1345400

Response to request for information

Response date

28 July 2021

Request

Please can you email me a list of business rates credits you currently hold on business rates accounts that are live and those which have been closed and when the company moved out of the premises. The below points are what I would like to request:

• The name of the rate payer
• 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

Response

The Council does not release information about Business Rates accounts that currently have credit balances 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 and the London Borough of Hammersmith & Fulham in respect of requests for NNDR credit balances.