FOI release

APRIL BUSINESS RATES CREDITS

This request was refused in full, so we didn't provide the information the requester asked for. This may include information where we can neither confirm nor deny that we hold it.

Case reference FOI2026/01234

Received 2 April 2026

Published 8 April 2026

Request

Please can you email me a list of April or Q4 (most current) business rates credits you currently hold for businesses including: " The company name for whom the credit exists " The start date of the business rates account " If the account is still live or the date it ended " The full property address of the property with the credit on " The date / year of when the credit was created " The full amount of credit you hold for the business " The reason for the credit e.g., retail relief, overpayment If you publish credits online, but the information has not been updated on time, please advise when this information will be updated.

Response

Please be advised that this information is exempt from disclosure as it may cause credit balances to be fraudulently obtained. Please see details on the applicable exemption below.

Section 31 of the FOI Act - Prevention of Crime

We believe that business rates accounts credit balance information is exempt from disclosure in accordance with section 31(1)(a) of the Freedom of Information Act because disclosure would be likely to:

- Prejudice the prevention of crime by disclosing information which would enable potential fraudsters to use the information to identify companies/individuals entitled to claim credits on their accounts. Once such details have been identified, this would open up a number of avenues for fraudsters to seek to obtain funds.

The S31 exemption is, however, a qualified exemption and the duty to disclose the requested information arises unless, in all the circumstances, the public interest in maintaining the exemption outweighs the public interest in disclosing the information.

The public interest in the information being disclosed

The Council recognises that there is a legitimate public interest in the disclosure of information which facilitates the accountability and transparency of public bodies for decisions taken by them. Disclosure of the requested information may increase openness and transparency in relation to the Council's collection of taxes and the management of finances. It would also provide the public with more information about the amounts of unclaimed business rates/council tax credits.

The public interest in maintaining the exemption

We believe there is a strong public interest in ensuring that monies from the public purse, such as rebates on council tax/business rates accounts, are not fraudulently claimed and also a public interest in not making it easier for fraud to be committed. Disclosure of the requested information would result in the need to implement disproportionate steps and additional expense to the public purse to counter an increased fraud risk that does not exist at present. The Council does not consider this to be in the public interest. The Council has also considered the cost consequences of a successful fraudulent claim, including the costs incurred in paying out to the fraudster, remaining liable to the legitimate claimant for an equivalent amount, raising the prospect of paying out twice; and being faced with the cost (legal and incurrence of internal management time) of seeking to recover the funds incorrectly paid to the fraudster. In the Council's view, it would not be in the public interest to be exposed to such potential costs and expenses, given that this would be funded from the public purse.

Having undertaken the balancing exercise, the Council has concluded that the public interest lies in favour of maintaining the exemption and withholding the information. In accordance with the Freedom of Information Act section 17, this email acts as a Refusal Notice.

For your information - the Council also took in to consideration a recent ICO decision notice regarding a request of a similar nature, where the Commissioner's decision was that the authority had correctly engaged the section 31(1)(a) exemption - https://ico.org.uk/media/action-weve-taken/decision-notices/2017/2172507/fs50643256.pdf

 

Documents

There are no documents for this release.

This is Portsmouth City Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.