Request 101004046061

Please can you email me a list of August or Q1 (most current) business rates credits you currently hold for businesses including:

a) The company name for whom the credit exists

b) The start date of the business rates account

c) If the account is still live or the date it ended

d) The full property address of the property with the credit on

e) The date / year of when the credit was created

f) The full amount of credit you hold for the business

g) The reason for the credit e.g., retail relief, overpayment

Response 15-09-2026

Moray Council publishes quarterly Non Domestic Rates information to its website. This includes Non Domestic Rates accounts in credit. The latest report is up to 30th June 2026, with the next report to be published early in October, for data up to 30th September 2026.

 This information is otherwise accessible. This information is therefore exempt under section 25 of the Freedom of Information (Scotland) Act 2002, information otherwise accessible. For ease of reference please find a link to the web page here: 

https://www.moray.gov.uk/business/non-domestic-rates/freedom-of-information-requests/

This information is therefore exempt under section 27 (1) – Information intended for future publication within 12 weeks of the request.