FOI Request - NNDR Accounts Credit Balances or "Write On's"
We would be grateful if you could supply, ideally in spreadsheet format if convenient, a list of all credit balances on NNDR accounts where the credit balance is on the current or closed account or where the credit balance is on the account for a past year where the credit has not been brought forward.
If a credit balance has been Written On rather than refunded, we would also be grateful for details of those accounts.
If you are able to do this, we would like, for each Credit Balance or Write On:
1 - The address of the hereditament
2 - The Account Reference or Property Reference of the hereditament.
3 - The name of the account holder
4 - The value of the credit/overpayment.
5 - The rate year(s) to which the credit/overpayment refers.
We would like this information to date back as far as your records allow. We realise that you may not be able to provide information naming individuals as opposed to corporate entities, and we understand if the ratepayers name is not given in these cases.
I can confirm that Non-Domestic Rate accounts which are in credit as the result of an adjustment or an overpayment are dealt with routinely as part of the daily duties of the Council's Revenues staff. In these circumstances, newly-created credits are quickly refunded. This ensures that credit balances do not remain on accounts.
The only exception is when staff are dealing with a dispute on an account or are awaiting information to facilitate the issue of a refund cheque to the appropriate payee. These scenarios may delay the issue of a cheque.
In addition to these factors, some cheques are not cashed within the six-month period. Any such 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 identified.