FOI Request Rateable Business Accounts 2016

Request 101001523090

A List of all business premises accurate at April 2016 with;

(a) List all Commercial properties with their Rateable Values and addresses.
(b) The names and addresses of the Rate payers referred to above
for each property and their correspondence address (if different
from the property address)
(c) The full billing authority reference for each property (this is the property reference not the account number)
(d) The current liability payable for the year 2015/16 & 2016/17
(e) The date the rateable occupier first became liable for the
business rates
(f) If the property is empty that date it became empty
(g) Please also state which hereditament is currently receiving
I. Charitable rate relief (mandatory rate relief)
II. Discretionary rate relief
III. Empty property rate relief
IV. Listed building exemption
V. Retail Relief
VI Small Business Rate Relief
VII. Any other relief
(h) List of all credits on account and the amounts

Response 19-06-2017 

In response to this FOI, we are unable to provide a list of 'commercial properties' as outlined in part (a), as our Non Domestic Rates system does not hold a marker or identifier against commercial properties. Some Non Domestic liabilities are not commercial (e.g. beach huts or caravans) but we are not able to determine which. Moray Council determine all Non- Domestic rates Properties as properties which are not Primary residences. Therefore this information is exempt under section 17 of the Freedom of Information (Scotland) Act 2002- Information Not Held.