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Council Tax and Business Rates

The following Freedom of Information responses cover requests in relation to:

  • Council Tax
  • Business Rates
  • Benefits
  • BIDS
  • Discretionary awards
  • Specified Accommodation
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What information is available about business rates under a Freedom of Information request?

Cornwall Council receives numerous requests for information about business rates. We are now publishing the business rates information shown below to save the need for separate enquiries.

Therefore, from January 2020 all requests relating to this will not receive an individual response.

What information is available about business premises?

A full list of all commercial properties in Cornwall which includes:

  • The property reference number
  • Property address
  • Primary liable party name
  • Property description
  • Current rateable value
  • Liability start date
  • Occupied/Vacant
  • Any current exemption
  • Any business rate relief award
  • Annual rates (payable)

The Information Commissioner’s Office considers that disclosing the addresses of empty properties owned or leased to individuals, (such as sole traders) is personal data. This is even without the corresponding identification of the individuals. Therefore, information relating to sole traders and partnerships in respect of empty properties has been withheld. This is under section 40 (2) (Personal information) of the Act.

The council does not publish reference numbers for any unique business rates accounts. This is because these are used for verification purposes in communications with ratepayers about their accounts. 

Our records do not indicate whether the correspondence address we hold is a business or home address. We have therefore not provided correspondence addresses. This is under Section 40 (2) (Personal information) of the Act, because these may relate to an individual.

Our database records the individual liable for Non-Domestic Rates and therefore we are unable to confirm owner details.

What information is available about overpaid accounts?

The Council no longer publishes 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 a decision of the Information Commission dated 6 February 2017. This is in respect of a request made of Wandsworth Council regarding NNDR credit balances. 

Additional information can also be found by following the links below: