FOI Request - Council Tax Closed Accounts - Credit Balance

Request 101000231254

I would like to know the number of ‘closed’ council tax accounts which have a credit balance and the total value of that credit balance.

For clarification purposes: -
• I do not require an individual listing, just a total count and total value.
• A ‘closed’ account in this instance is an account where there is no on-going liability for council tax.

• Where possible I would like the figure broken down into the following time related categories
a) Account closed since 1st January 2014

b) Account closed 1st  October 2013 to 31st December 2013

c) Account closed 1st April 2013 to 30th September 2013

d) Account closed prior to 31st March 2013.

I appreciate that council tax accounts are managed on a daily basis, so appreciate that any information provided will be a snapshot at a point in time. Please specify the date at which the snapshot is provided.

In addition I would like to know the authority’s policy on refunding overpayments of council tax, where liability has ceased.

Is a refund automatically issued to the account holder, or is the customer required to claim the refund?
a) If the customer is required to claim the refund, are they notified of the credit balance on their account?

b) Is a refund issued, irrespective of the credit balance, or is there a minimum value below which a refund is not issued?

c) If there is a minimum balance, please state that value?

Response 10-04-2014

I have for the purposes of clarity in responding to this Freedom of Information request reproduced your questions with the Moray Council's response appended to them:

Question: I would like to know the number of closed council tax accounts which have a credit balance and the total value of that credit balance.

Answer: 3,366 accounts; total value of credit balance: £218,964.82

 

Question: Where possible I would like the figure broken down into the following time related categories

a) Account closed since 1st January 2014

b) Account closed 1st October 2013 to 31st December 2013

c) Account closed 1st April 2013 to 30th September 2013

d) Account closed prior to 31st March 2013.

Answer: we are not able to break down the credit balance into these specific categories.

 

Question: Is a refund automatically issued to the account holder, or is the customer required to claim the refund?

Answer: Any refund created during the input of an amendment to the Council Tax database is refunded by the council to the Council Taxpayer.

 

a) If the customer is required to claim the refund, are they notified of the credit balance on their account?

Answer: Any amendment to the Council Tax database which results in the creation of a credit balance will be notified to the Council Taxpayer in the form of a revised bill.

 

b) Is a refund issued, irrespective of the credit balance, or is there a minimum value below which a refund is not issued?

Answer: all overpayments of £1 or over are refunded to Council Taxpayers.

 

c) If there is a minimum balance, please state that value?

Answer: see the previous response.

Rate this Page