FI17352

Request

I am seeking information relating to outstanding and uncollected business rates within your authority area over the past five financial years: 2021/22, 2022/23, 2023/24, 2024/25 and 2025/26.

For each financial year, please provide:

1. The total value of non-domestic rates/business rates arrears outstanding as at 31 March.

2. The total amount of business rates written off during that financial year as irrecoverable or otherwise uncollectable.

3. Where recorded, the number of individual business rates accounts with an outstanding balance at the end of each financial year.

4. Where possible, details of the 10 largest outstanding business rates debts at the end of each financial year, including:

• the name of the ratepayer or company;
• the property address to which the debt relates;
• the outstanding amount; and
• the financial year or years to which the debt relates, where recorded.

5. The total amount of business rates due during each financial year which had not been collected by 31 March of that same year, before any subsequent recovery or write-off action.

Response

1. As follows:

2. As follows:

3. As follows:

4. The information you have requested is exempt from disclosure as the information was provided to the District Council under an expectation of confidentiality, and therefore Section 41 of the Freedom of Information Act 2000 is engaged.  This is an absolute exemption and not subject to a public interest test.  The Council’s position is supported by First-tier Tribunal decision EA/2018/0033 which confirmed, at paragraphs 153 to 161, that information held for statutory functions (eg administration of council tax) is subject to a duty of confidentiality and disclosure would be considered a breach of confidence.

5. As follows:

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