FOI Request - Business Council Tax
I want a list of limited companies paying council tax in an excel document
1): the name of the business?
2): the person who pays for this?
3): the address of the business paying the council tax?
4): the amount of council tax do they pay?
Under Section 12 of the Freedom of Information (Scotland) Act (2002), the information you requested is exempt due to exceeding the appropriate limit.
Moray Council's software for Council Tax does not have a way of identifying Limited companies. To find this information would mean looking individually through over 40,000 accounts. This would take us beyond the appropriate limit.