Business Rates Arrears on Properties With Rateable Value Over 40k

The request was partially successful.

Dear Hartlepool Council,

1)Could you please list all the businesses/properties in your remit, with a rateble value over 40k, who are in arrears with their business rates payments?

2) Could you list how much money each one owes?

3) Could you indicate which ones have had a Liability Order granted over them?

Yours faithfully,

Luw

Dear Hartlepool Council,

By law you should have responded 12 days ago. Please respond to my request immediately or I will request an internal review is made.

Yours faithfully,

Luw

Freedomofinformation, Hartlepool Council

Dear Luw,

Thank you for your email below.

We can confirm that we have reminded the client department collating your response that the information you require is now overdue.

We hope to have the information to you shortly.

Kind regards

Leanne Purdy

Leanne Purdy
Legal Support Clerk
Legal Division
Chief Executive's Department
Hartlepool Borough Council

[email address]

[email address]

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Freedomofinformation, Hartlepool Council

1 Attachment

Dear Sirs

Apologies for the delay in responding to your request. I attach now a spreadsheet setting out our response to question 1 of your request. However I am unable to provide you with the information in response to questions 2 and 3 as this information is commercially sensitive and confidential and therefore exempt from disclosure under 43 and 41 of the Act.

Section 41(1)(b) requires the disclosure by the Council to constitute an actionable breach of confidence by that person. The information must therefore have the necessary quality of confidence.

Section 43 (2) states that information is commercially sensitive if its disclosure would or would be likely to prejudice the commercial interests of any person.

In my opinion the information does have the necessary quality of confidence as it relates to commercially sensitive financial affairs and court proceedings relating to a business. It is recognised in English law that an important duty of confidentiality is owed to taxpayers. This is what is known as "taxpayer confidentiality". This is a long established principle of common law, protecting taxpayers' affairs against disclosure to the public, and has been recognised to be of the utmost importance when dealing with the administration of tax and rates.
I am satisfied that the requested information is not trivial, nor is it available by any other means. If the Council were to disclose the requested information individual business ratepayers could issue legal proceedings.

The Information Commissioner is also aware of the common law duty of taxpayer confidentiality, as noted in paragraph 17 of the Decision Notice Ref: FS50121245 which states:

The Council sought to ensure that the Commissioner was aware of the long-standing principle of taxpayer confidentiality, which protects the tax arrangements of taxpayers from release to the public. The principle of taxpayer confidentiality exists, in part, to prevent prejudice to the commercial interests of taxpayers.

Having considered the public interest in disclosing this information as opposed to the public interest in maintaining confidentiality, I consider there to be greater public interest in maintaining confidentiality especially as the information requested relates to sensitive financial issues that would not ordinarily be in the public domain or require any level of public scrutiny.

If you are dissatisfied with the handling of your request, you have the right to ask for an internal review. Internal review requests should be submitted within two months of the date of receipt of the response to your original request and should be sent to Chief Executives Department, Legal Services Division, Level 3, Civic Centre, Hartlepool, TS24 8AY, [email address]

If you are not content with the outcome of the internal review, you have the right to apply directly to the Information Commissioner for a decision. The Information Commissioner can be contacted at: Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9 5AF, www.ico.gov.uk

Kind Regards

Hayley Martin

Constitutional & Administrative Solicitor
Legal Division
Civic Centre - Level 3
Tel: 01429 523182
Fax: 01429 523481
[email address]
www.hartlepool.gov.uk

Please note I do not work Mondays.

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Freedomofinformation, Hartlepool Council

Dear Sirs

I write to clarify my response to your request which it appears has caused some confusion. I had not made it clear in my response that the spreadsheet provided was a list of 'ALL' properties with a rateable value above £40k and not only those in arrears. I do apologise for not making this clear.

Kind Regards

Hayley Martin

Constitutional & Administrative Solicitor
Legal Division
Civic Centre - Level 3
Tel: 01429 523182
Fax: 01429 523481
[email address]
www.hartlepool.gov.uk

Please note I do not work Mondays.

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