FOI Request Council Tax Credits

Request 101001402561

I hereby request an updated list of Council Tax accounts that meet the following criteria:

• Current overpayment/credit shown for any financial year if credit balance hasn't been carried forward.

• Accounts where a 'write on' has been used since 1st April 2000 to cancel an overpayment which has not since been reversed.

I would request that the list contains the following information: 

• Payer name (Information is only requested where the payer is a company and not an individual as I appreciate this is limited by the Data Protection Acts).

• Address of property concerned.

•Amount of overpayment/write on.

• If possible, the period/financial year relating to overpayment/credit/write on.

Response 20-01-2017 

Our system does not have a report that we can use to extract the information requested and therefore it would require a member of staff to individually examine each account of over 4000 accounts with credit balances to identify it was a company and whether it met your criteria. Therefore the information is exempt under Section 12 of the Freedom of Information (Scotland) Act 2002, Excessive Cost of Compliance.