FOI Request Charities Business Rates

Request 101001572281

Can you tell me what charities have applied for Business Rates Relief in the last financial year (2016/2017)?
Can you tell me what these charities are and what properties they have applied for are (please give address of each)?
Can you also please outline when the applications were made by each charity, how many applications were successful and how many unsuccessful?
Can you also outline what the rateable values of the successful applications was?
Can you also say if any of these charities have had complaints made to the council about their use of Business Rates Relief?
Can you also tell me what – if any – checks your council has done to ensure charitable activity is carried out at the site, which gets business rates relief?

Can you also answer the above questions for the year 2015/16?

Response 15-08-2017 

Moray Council has approximately 4500 Non Domestic Rates accounts and we have no marker or specific way of identifying Charity liabilities. A report of relief applications received, covering all types of relief, during the time period requested garnered a response of 564 applications. We have no identifying marker for Charity liabilities so would have to interrogate our Non Domestic Rates system and check each of these 564 cases individually. That would take at least 5 minutes per record just to answer the first question. Therefore this information is exempt under Section12 of the Freedom of Information (Scotland) Act 2002- excessive cost of compliance.