FOI Request Business Rates Over £25000

Request 101001436813

1. A list of all live business rates accounts with a 2010 list Rateable Value greater than or equal to £25,000. 2.  Property Reference Number (also known as Billing Authority Reference Number) of the property on which the charge is made. Please note that this is not the Rate Demand or Rate Account Number.
3. Current rateable value
4. Account holder name
5. Property address
6. The billing address (where different to the property address), the contact telephone number and email address
7. The date the current ratepayer became liable for the business rates  (we do not require any historical account liability dates only the current ratepayers liability start date)
8. Where a property is currently empty please provide the date the ratepayer became liable for empty rates
9. Where there is an exemption on the account please provide the start and end date and type of exemption applied (e.g. listed building)
10. Where there is a relief on the account please provide the date it was applied and the type of relief (e.g. charity)
We do not require any personal information or sole traders.

Response 17-03-2017

Moray Council is unable to answer any of the questions as our Non Domestic Rates system does not have a marker or identifier for 'limited companies' which would enable us to access them easily. In order to identify limited companies, each of the 4000 plus Non Domestic Rates accounts would have to be interrogated, which would take approximately 5 minutes per account, resulting in over 300 hours work. As a result, this information is exempt under Section 12 of the Freedom of Information (Scotland) Act 2002 - Excessive Cost of Compliance as it would cost in excess of £600 to extract it.