FOI Request - Credits Held on Business Rates
I would be obliged if you could forward the information requested below:-
For the last 3 financial years, please provide:
1. Details of all genuine credits that are held on your business rates system to include: credits written away to suspense/ control accounts
2. Amounts written off
3. Credits which are due to non individuals.
Please exclude all non genuine credits that may have arisen as a result of internal accounting practices or system changes.
Could you please provide the following details:-
•Name of ratepayer
•Date credit arose
•Property Address Including Postcode
•Billing Address Including Postcode
•Account status (open/closed/archive)
•Property Reference Number
•Reason for Credit
Non-Domestic Rate accounts which are in credit as the result of an adjustment or an overpayment are routinely dealt with during the daily duties of the Council's Revenues staff. Newly-created credits are quickly refunded by users which ensures credit balances do not remain on accounts.
The only exception occurs when staff are dealing with a dispute on an account or are awaiting information to the issue of the refund cheque to the appropriate payee. This will delay the issue of a refund-cheque. Some cheques are not cashed within the six-month period and in such circumstances, such a cheque will be cancelled and this will result in the rates account again becoming overpaid.
I can confirm there are no long-term overpaid balances on Non-Domestic Rates accounts other than those the council cannot refund due to one of the factors outlined above.