FOI Request - Business Rates Charges

Request 101000294167

1/ A breakdown for the last three financial years of how much business tax was not paid per year.

2/ Details for each of the last three financial years of how many businesses failed to pay business rates.

3/ Details of business rate charges for each of the past three financial years.

4/ Details of measures taken to claim money due through unpaid business rates.

5/ The total sum of money received from businesses for business rates for each financial year.

6/ Details of how the money received is spent by the council.

Response 14-11-2014

1.  At 31 March 2014, the last date on which we have collated data, in the last three financial years the following balances were outstanding on Non-Domestic Rates accounts:

2013-14 unpaid balance: £1,108,494

2012-13 unpaid balance:   £489,267

2011-12 unpaid balance:   £258,125

2.  This information is not held and is therefore exempt under Section 17 of the Freedom of  Information (Scotland) Act 2002.

3..  At 31 March 2014, the last date on which we have collated data, in the last three financial years the following total net Business Rates charges were payable:

2013-14 net amount payable: £33,969,335

2012-13 net amount payable: £31,760,983

2011-12 net amount payable: £28,671,963

4.  The following steps are taken to collect unpaid Non-Domestic Rates:

(1)   A final notice is issued for unpaid instalments printed on bills;

(2)   A summary warrant is obtained to enforce payment of unpaid final notices and a warrant letter issued to the debtor.  It requests payment within seven days and is accompanied by the addition of a 10% surcharge to the outstanding balance;

(3) Unpaid warrants are passed to the council's firm of Sheriff  Officers for enforcement by means of enhanced enforcement measures.  These include the freezing of bank accounts, the sequestration of ratepayers, the attachment, and subsequent sale at auction, of goods held at non-domestic premises, and the seizure, and subsequent sale, of vehicles.

5.  At 31 March 2014, the last date on which we have collated data, in the last three financial years payments totalling the following amounts were received for Non-Domestic Rates accounts:

2013-14 net amount payable: £32,860,841

2012-13 net amount payable: £31,271,717

2011-12 net amount payable: £28,413,835

6.  All Non-Domestic Rates income is remitted directly to the Scottish Government.  None of it is spent by the local authority

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