FOI Request - Council Tax Credits

Request 101003879149

Please can you email me a list of council tax credits you currently hold for businesses.

"           The start date of the council tax account
"           If the account is still live or the date it ended
"           The full property address of the property with the credit on
"           The date /year of when the credit was created
"           The full amount of credit you hold for the business

Response 26-11-2025

Moray Council's Council Tax software does not have a marker or way of identifying liabilities that are businesses. There are over 4000 Council Tax accounts in credit and each of these would need investigated to check if they are a business and then retrieve the data requested. This would take over 5 minutes per account and this task would cost the Council in excess of £600 of staff time. In accordance with section 12 of the Freedom of Information (Scotland) Act 2002 (excessive cost), we are therefore unable to comply with this request.