FOI Request - Commercial Properties RV to £12000
Addresses, rateable values (RV), account start date, property description and occupier details of Commercial properties that are within your Billing Authority, who have a rateable value of up to £12,000 and who are eligible for, but have not received small business rate relief to date (i.e. in September 2014).
This information is not held and is therefore exempt under Section 17 of the Freedom of Information (Scotland) Act 2002 as we are unable to identify ratepayers who are entitled to such an award of relief as any such award is dependent upon the rateable value of all properties occupied by the ratepayer in Scotland. I have no record of all of the properties in Scotland that a ratepayer occupies so I am, therefore, unable to properly assess eligibility for an award of small business rates relief.