FOI Request - Business Rates Credits

Request 101003942208

1. Please can you email me a list of February or Q3 (most current) business rates credits you currently hold for businesses including:

a) The company name for whom the credit exists

b)The start date of the business rates account

c) If the account is still live or the date it ended

d )The full property address of the property with the credit on

e) The date / year of when the credit was created

f) The full amount of credit you hold for the business

g) The reason for the credit e.g., retail relief, overpayment

Response 10-03-2026

Moray Council publishes information on Non Domestic Rates to its website quarterly. Included in this information are accounts in credit. The current list is up to 31st December 2025 and the next list will be published with data effective of 31/03/2026. This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible. For ease of reference please find a link to the web page here: http://www.moray.gov.uk/moray_standard/page_108099.html