FOI request (FOI203303)

Business Rates

Requested Wed 14 December 2016
Responded  Thu 22 December 2016

This request is made under the Freedom of Information Act 2000 and further to a decision of the Information Tribunal in England and the London Borough of Bexley v Information Commissioner 2007. In accordance with the above, I hereby request an updated list of Business Rate accounts that meet the following criteria:

·         Current overpayment/credit shown for any financial year if credit balance hasn't been carried forward.

·         Accounts where a 'write on' has been used since 1st April 2000 to cancel an overpayment which has not since been reversed.

I would request that the list contains the following information: 

·         Ratepayer name (Information is only requested where the ratepayer is a company and not an individual as I appreciate this is limited by the Data Protection Acts).

·         Address of property concerned.

·         Amount of overpayment/write on.

·         If possible, the period/financial year relating to overpayment/credit/write on.

Response

This information is held

Please see attached spreadsheets.

Attachments

• FOI203303_NDR_write_on_cash_131216.xls
• FOI203303_16-791_Copy_of_NDR_Credits_131216.xls