Reference: FOI-321922420
Date of request: 01/04/2021
Title of request: Business Rates

Dear Richard Roberts,

Thank you for completing the Freedom of Information (FOI) Request form. We
have received your request and will be in touch shortly.

If we are unable to provide you with a response within 20 working days, we
will advise you of this. Please refer to the attachment which gives a
summary of your request and explains your right to ask for a review if you
are unhappy with how the Council is dealing with your request.

Yours sincerely

Information Governance

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may be monitored for security and network management reasons. Messages
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not accept any liability for any harm that may be caused to the recipient
system or data on it by this message or any attachment.

Reference: FOI-321922420
Date of request: 01/04/2021
Title of request: Business Rates

Dear Richard Roberts,

Request for Information

Thank you for your request for information dated 1 April 2021 (received by
the Council that same date) which has been passed to me for attention.

You have requested a list of all live business rates of all accounts with
a 2017 Rateable Value.

•       Property Reference Number (also known as Billing Authority
Reference Number) of the property on which the charge is made. Please note
that this is not the Rate Demand or Rate Account Number.

•       Current rateable value

•       Account holder name

•       Property address

•       The billing address (where different to the property address), the
contact telephone number and email address

•       The date the current ratepayer became liable for the business
rates – we do not require any historical account liability dates only the
current ratepayers liability start date

•       whether a property is empty or occupied

•       Where a property is currently empty please provide the date the
ratepayer became liable for empty rates

•       Where there is an exemption on the account please provide the
start and end date and type of exemption applied (e.g. listed building)

•       Where there is a relief on the account please provide the date it
was applied and the type of relief (e.g. Retail Discount)

•       We do not require any personal information or sole traders.

We have not been able to provide the information requested as
unfortunately Angus Council does not hold this information in a format
which identifies the precise legal status of the ratepayers concerned in
terms of whether they are organisations or sole traders. As such, this
information is exempt from release under Section 38(1) (b) of the Freedom
of Information (Scotland) Act 2002 (the 2002 Act) as it is likely to
reveal personal information about another individual. The council is
unable to release personal information about another individual where this
would contravene any of the data protection principles.

In addition, the information you want regarding Scottish Assessor’s
Reference, Ratepayer, address, effective date & rateable value is exempt
from release under Section 25 of the Freedom of Information (Scotland) Act
2002 as it is otherwise accessible from another source.

The information detailed above is compiled and maintained by TVJB (Tayside
Valuation Joint Board) in the Valuation Roll and a copy of this
information can be obtained via their publication scheme upon payment of a
fee. Further information about their publication scheme is available at
[1]www.tayside-vjb.gov.uk/pages/FOI-pubschemguideA.html.

The Scottish Assessors Association website [2]www.saa.gov.uk/ also
provides an online search facility for individual properties listed in the
Valuation Roll. This information is not available in the format you have
requested but is an alternative to obtaining a copy of the Valuation Roll.

The Council has further concluded that information on the liability
details of individual ratepayers (including data relating to arrears/
credits/ exemptions/ occupancy/ reliefs) is exempt from release in terms
of Section 36(2) of the 2002 Act as releasing this information would
breach taxpayer confidentiality.

In compiling responses to information requests we invariably use
information which is routinely published on the [3]Council’s
website (opens in a new window) or through its [4]Publication Scheme
(opens in a new window). If you require further information please first
check that the information you want is not routinely published as any such
information is exempt from release in terms of Section 25 of the Freedom
of Information (Scotland) Act 2002 or Regulation 6(1)(b) of the
Environmental Information (Scotland) Regulations 2004.

Please note that the information contained in this reply is believed to be
accurate as at today's date (unless otherwise indicated) but no warranty
is given.  Further, Angus Council does not accept liability for any loss,
injury or damage which arises from the use of the information contained in
this reply either by you or by any other party.  Please refer to the
request summary document sent to you as part of your request
acknowledgement which explains your right to ask for a review if you are
unhappy with the Council’s decision on this matter. If you have any
queries, please contact Mrs K Troup by email [email address].

Yours sincerely

Pauline Flynn
Service Development Manager

This message is strictly confidential. If you have received this in error,
please inform the sender and remove it from your system. If received in
error you may not copy, print, forward or use it or any attachment in any
way. This message is not capable of creating a legal contract or a binding
representation and does not represent the views of Angus Council. Emails
may be monitored for security and network management reasons. Messages
containing inappropriate content may be intercepted. Angus Council does
not accept any liability for any harm that may be caused to the recipient
system or data on it by this message or any attachment.

References

Visible links
1. http://www.tayside-vjb.gov.uk/pages/FOI-...
2. http://www.saa.gov.uk/
3. Council’s website
https://www.angus.gov.uk/
4. Publication Scheme
https://www.angus.gov.uk/council_and_dem...