FOI Request - Business Rates Credits and Write Ons

Request 101003986389

In terms of the Freedom of Information Act 2000, I hereby request a list of unclaimed business rate credit balances. Please can you also include accounts where a 'write on' has been used to cancel an overpayment which has not since been reversed.

1. Ratepayer name
2. Property Address
3. Billing Authority Reference
4. Amount of credit/write on
5. The period or financial year of the credit/write on

Response 18-05-2026

Moray Council publishes quarterly data on Non Domestic Rates credits on its website. This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible. 

The data is up to 31st March 2026, with the next update early in July, for the 1st quarter of 2026/27. 

For ease of reference, please find the link to this webpage below:

http://www.moray.gov.uk/moray_standard/page_108099.html

In respect of write ons, there are approximately 1500 of these. Each individual write on would need to be checked to see if the write on had been reversed. This task would take, at an estimated 5 minutes per entry, over 120 hours, which 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 part of the request.