Response 1139015

Response to request for information

Reference

1139015

Response date

14 June 2023

Request

Under Freedom of Information Act, I would like to request the following information:

All Council Tax accounts with a credit balance.
I am aware that all Billing Authorities hold on accounts sums of money that are due to be returned to ratepayers and for a variety of reasons have not been repaid.
I therefore request a breakdown of credit balances accrued since your earliest records, for the amounts owing to all incorporated companies within the authorities billing area, including the following information:

1. The name of each business in respect of which Council Tax credit balances remain payable. I understand you will not provide individuals names. Please note I am not asking for Business Rates but that of council tax accounts held by housing associations, property developers etc
2. The value of overpayment in each case which remains unclaimed
3. The years(s) in which overpayment is for
4. The property address the credit relates to
5. A write to address and write to company name if available
6. Please state whether the account is a live/open account or a closed account; if closed the date it closed
7. Please provide the most up to date and accurate information that you can, please confirm the date that the data was pulled from your system.

Response

Thank you for your freedom of information request received on 1 June. As council tax is primarily individuals we cannot identify if any of these do not relate to individuals.

Also 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) as its disclosure could result in fraudulent refund claims being made to the Council for these credit balances.