Response A1345887

Response to request for information

Response date

5 November 2021

Request

I would like to obtain the information, from the Council, relating to unclaimed business rate credit balances.

I am 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.

I would request you send a breakdown of credit balances accrued since April 2017, for the amounts owing to all incorporated companies within your authorities billing area, including the following information:

• The name of each business in respect of which non-domestic rate credit balances remain payable
• The value of overpayment in each case which remains unclaimed
• The years(s) in which overpayment was made and
• The hereditament address
• The name of each business in respect of which non-domestic rate credit balances has been written back on to the NDR account
• The value of write back in each case which remains unclaimed
• The years(s) in which write back was made (if available) and
• The hereditament address that the write back relates to

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.