FOI Request - NDR Business Rates Credits
I wish to request a list, in excel format, of all Business Rates credit balances currently held within your system. I would request the following:-
Name of business/organisation
Ratepayer Property address
Ratepayer Contact / Correspondence address (if available)
Amount of credit balance
Billing period/year in which the credit balance exists
Account end date (if one exists)
Non-Domestic Rate accounts which are in credit as the result of an adjustment or an overpayment are routinely dealt with as part of the daily duties of the Council's Revenues staff. Newly-created credits are quickly refunded by users and this ensures that overpayments do not remain on accounts.
An exception to this may occur when staff are dealing with a dispute on an account or are awaiting information to direct the refund cheque to the appropriate payee. This may delay the issue of a refund-cheque. Some cheques are not cashed within the six-month period following their issue and any such cheque will be cancelled resulting in the rates account again becoming overpaid.
We can, therefore, confirm there are no long-term overpaid balances on Non-Domestic Rates accounts other than those which cannot be refunded due to one of the factors that have been identified.