BFOI-016224 - Non-Domestic Completion Notices

Request

Under the terms of the Freedom of Information Act 2000, a request was made for a list of Non-Domestic Completion Notices served by the authority from 01/01/2026 to the present date. The requested information was to include:

• The property reference number (otherwise known as the billing authority reference number).
• The address of the property to which the notice relates.
• The date the notice was served.
• The completion date recorded.
• The business or person to whom the notice was served.
• The address to where the notice was sent.
• Whether the notice was issued by the billing authority or a third party.

Response

The council explained that it previously provided data on a regular basis relating to business rates, also known as Non-Domestic Rates (NDR) or National Non-Domestic Rates (NNDR).

However, an Information Commissioner's Office First-tier Tribunal judgement (EA/2018/0033) highlighted that all taxpayer information is confidential and is therefore covered by an exemption under Section 41 of the Freedom of Information Act. This is an absolute exemption and is not subject to a public interest test. The judgement also held that there was not a strong public interest in support of release under Section 31(1)(a). In addition, information relating to sole traders and partnerships is exempt under Section 40(2) as personal data.

As a result, the council has withdrawn this data set on the basis that it is exempt under Section 41 of the Freedom of Information Act.

The council stated that Section 41 applies to customers' accounts but does not apply to accounts where the council itself is the account holder. In such cases, details may be provided subject to Section 40(2) relating to personal data of living individuals.

Further Non-Domestic Rates information is available on the Valuation Office Agency's website.