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Council Tax Credits

Requested on
Fri 14th March, 2014
Reference
FOI 4093
Resolution
Information provided

Question

I would like to know the number of ‘closed’ council tax accounts which have a credit balance and the total value of that credit balance.

For clarification purposes: -
• I do not require an individual listing, just a total count and total value.
• A ‘closed’ account in this instance is an account where there is no on-going liability for council tax.
• Where possible I would like the figure broken down into the following time related categories
o Account closed since 1st January 2014
o Account closed 1st October 2013 to 31st December 2013
o Account closed 1st April 2013 to 30th September 2013
o Account closed prior to 31st March 2013.
• I appreciate that council tax accounts are managed on a daily basis, so appreciate that any information provided will be a snapshot at a point in time. Please specify the date at which the snapshot is provided.

In addition I would like to know the authority’s policy on refunding overpayments of council tax, where liability has ceased.

• Is a refund automatically issued to the account holder, or is the customer required to claim the refund?
• If the customer is required to claim the refund, are they notified of the credit balance on their account?
• Is a refund issued, irrespective of the credit balance, or is there a minimum value below which a refund is not issued?
• If there is a minimum balance, please state that value?

Answer

I would like to know the number of ‘closed’ council tax accounts which have a credit balance and the total value of that credit balance.
852 accounts, with a total credit balance of £79,756.17 (as at 4th April 2014). I am unable to provide the breakdown requested below.

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