FOI Request - Business Rate Accounts (2)
This request is made under the Freedom of Information Act 2000 and further to a decision of the Information Tribunal in England and the London Borough of Bexley v Information Commissioner 2007.
In accordance with the above, I hereby request a list of Business Rate accounts that meet the following criteria:
• Current overpayment/credit shown for any financial year if credit balance hasn't been carried forward.
• Accounts where a 'write on' has been used since 1st April 2000 to cancel an overpayment which has not since been reversed.
I would request that the list contains the following information:
• Ratepayer name (Information is only requested where the ratepayer is a company and not an individual as I appreciate this is limited by the Data Protection Acts).
• Address of property concerned.
• Amount of overpayment/write on.
• If possible, the period/financial year relating to overpayment/credit/write on.
Non-Domestic Rate accounts in credit as the result of an adjustment or an overpayment are routinely dealt with by the Council's Revenues staff. Newly-created credits are quickly refunded and this ensures that credit balances do not remain on accounts.
The only exception to this occurs when staff deal with a dispute on an account or are awaiting information to the issue of the refund cheque to the appropriate payee. This may 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, therefore, confirm there are no long-term overpaid balances on Non-Domestic Rates accounts other than those the Council is currently unable to refund due to one of the factors that I have already identified.
I can also confirm that no overpayments have currently been written on to Non-Domestic Rates accounts.