Response A1345431

Response to request for information

Response date

14 July 2021

Request

This is a request for Business Rate information, to be dealt with in accordance with the Freedom of Information Act 2000.

We wish to obtain information relating to unclaimed business rate credit balances, including any write-on's (credits written down to nil).

Please provide me with a list of credit balances (and write-on's) currently held on business rate accounts within your Billing Authority, which remain due to be repaid to Limited Companies. It would be helpful if the following information could be provided in each case:

• The name of the Company to whom any business rate credit balance (or write-on) remains payable;
• The amount of the overpayment (write-on) which remains unclaimed;
• The years(s) in which overpayment (write-on) was made;
• The hereditament address.

Response

The Council does not release information about Business Rates accounts that currently have credit balances in response to Freedom of Information requests.

Information in respect of credit balances is considered exempt under section 31(1)(a) of the Freedom of Information Act 2000 (prevention or detection of crime)

The Council holds this information but believes that its disclosure could result in fraudulent refund claims being made to the Council for these credit balances.

This follows decisions by the Information Commission in respect of requests made to Wandsworth Council and the London Borough of Hammersmith & Fulham in respect of requests for NNDR credit balances.