FOI Request - Credit Balances Accrued

Request 101000356572

This is a request for information, filed under FREEDOM OF INFORMATION (SCOTLAND) ACT 2002.
We wish to obtain the information, from the Council, relating to unclaimed business rate credit balances.  We are aware that all Billing Authorities hold on account sums of money that are due to be returned to ratepayers and for a variety of reasons have not been repaid and maybe considered untraceable by the Council.   We therefore request a breakdown of credit balances accrued since your earliest records, for the amounts owing to all incorporated companies within the authorities billing area, including

1. The name of each business in respect of which non-domestic rate credit balances remain payable

2. The value of overpayment in each case which remains unclaimed

3. The years(s) in which overpayment was made and

4. The hereditament address

Response 13-07-2015

I can confirm that Non-Domestic Rate accounts which are in credit as the result of an adjustment or an overpayment are routinely dealt with as part of the daily duties of the Council's Revenues staff.

Newly-created credits are quickly refunded which ensures no credit balances remain on accounts. The only exception occurs when staff deal with a dispute on an account or await information to permit the issue of the refund cheque to the appropriate payee. In each case this may delay issue of a cheque.

Some cheques are not cashed within the six-month period and in such circumstances, the cheque will be cancelled and this will result in the rates account again becoming overpaid.

I can confirm there are no long-term overpaid balances on Non-Domestic Rates accounts other than those the Council is unable to refund due to one of the factors that I have identified”.

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