BFOI-016288 - Small Business Rates Relief
Request for a list of NNDR properties receiving Small Business Rates Relief was refused under FOIA exemptions relating to confidentiality and personal data.
Request
Can you please supply me with the following information under the Freedom of Information Act: a full list of NNDR properties under your administration or control, by Local Council Reference, that are in receipt of Small Business Rates Relief, as at the date of this email. Please provide the response to this Freedom of Information Request in Microsoft Excel.
Response
The council did previously provide data on a regular basis of commonly requested information relating to business rates. This is also known as Non-Domestic Rates (NDR) or National Non-Domestic Rates (NNDR).
However, an Information Commissioner's Office (ICO) 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As a result, the council has withdrawn this dataset on the basis that it is exempt under Section 41 of the Freedom of Information Act.
The council considers that Section 41 applies to customers' accounts but does not apply to accounts where the council itself is the account holder. Details of such accounts can be provided, subject to Section 40(2) relating to personal data of living individuals.
Further NDR information can be found on the Valuation Office Agency's website.
