FOI release

JULY 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 FOI2026/00669

Received 3 July 2026

Published 31 July 2026

Request

Please can you email me a list of July or Q1 (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. Thanks in advance! [cid:6e1caca3-1a78-401c-bb05-fb026ad1e6da] Letaasi Lucas t: 07759937329 a: 2nd Floor, 112 Clerkenwell Road, London, EC1M 5SA e: ll@theworkplacecompany.co.uk w: www.theworkplace.company.co.uk [cidimage002.png@01D74B41.F555D740] Disclaimer: This E-mail message and the information contained in it and any attachments are confidential information which may be privileged and is intended only for the individual named. If you are not the named addressee you should not disseminate, distribute or copy this e-mail. Please notify the sender immediately by e-mail if you have received this e-mail by mistake and delete this e-mail from your system. Please note that any views or opinions presented in this email are solely those of the author and do not necessarily represent those of The Workplace Co.

Response

In accordance with section 1(1) of the Freedom of Information Act 2000 (FOIA), Oxford City Council (OCC) confirms that it holds information falling within the scope of your request. However, OCC considers that the requested information is exempt from disclosure under section 31(1)(a) of the FOIA.

Section 31(1)(a) applies where disclosure would, or would be likely to, prejudice the prevention or detection of crime. It is a prejudice-based exemption, meaning that there must be a real and significant risk of the identified harm occurring rather than a purely hypothetical possibility.

Disclosure under the FOIA is disclosure to the public generally and not solely to the person making the request. Publishing the names of businesses, property addresses, account status, credit amounts, dates and reasons for credits would identify specific business rates accounts on which refunds may be available.

OCC has experienced an increase in fraudulent attempts by third parties to claim business rates credits. Disclosure of the requested information would provide information that could be used to target individual accounts, impersonate legitimate ratepayers or their representatives, and submit false or misleading refund claims.

OCC considers that there is a clear causal link between disclosure of the requested account-level information and the increased risk of fraud. Disclosure would therefore be likely to prejudice the prevention or detection of crime.

Section 31 is a qualified exemption. OCC has therefore considered the balance of the public interest.

OCC recognises the public interest in transparency concerning the administration of business rates, the management of credit balances and the handling of public money. Disclosure could also assist legitimate businesses in identifying credits that may be due to them.

Against disclosure, there is a strong public interest in preventing fraud, protecting legitimate ratepayers, safeguarding public funds and ensuring that credits are repaid only to the persons properly entitled to receive them. Fraudulent claims may result in financial loss, delay repayments to legitimate businesses and require additional public resources to investigate and recover incorrectly paid funds.

OCC considers that these factors outweigh the public interest in disclosure. The public interest therefore favours maintaining the exemption.

OCC has considered whether any of the requested account-level information could be disclosed separately. However, the requested fields would, individually or when combined with other publicly available information, assist in identifying and targeting accounts with available credits. OCC has therefore withheld the requested list in full.

OCC no longer publishes business rates credit balance lists online because of the identified risk of fraudulent claims. There is therefore no scheduled online update date to provide.

In accordance with section 17 of the FOIA, this letter constitutes a refusal notice in respect of the information withheld under section 31(1)(a).

In accordance with section 16 of the FOIA, which relates to the duty to provide reasonable advice and assistance, OCC advises that a business ratepayer may securely check the balance of its own account through OCC’s online business rates account service. The account enables a ratepayer to view its current balance and business rates bills. OCC has provided the link below:

Online business rates account | Oxford City Council.

OCC advises businesses to remain alert to business rates refund scams. OCC will not ask a business to make a payment in order to receive a business rates refund. See the link below for more information:

Business rates scams | Oxford City Council.

If you disagree with any part of the response to your request, you are entitled to ask the Council for an internal review of the decision(s) made. You may do this by writing to the Monitoring Officer, by either email monitoringofficer@oxford.gov.uk – or by post to Monitoring Officer, Oxford City Council, Town Hall, St Aldate’s, Oxford, OX1 1BX. After the result of the internal review, if you remain dissatisfied, you may ask the Information Commissioner to intervene on your behalf. You may do this by writing to the Information Commissioner's Office, Wycliffe Lane, Wilmslow, Cheshire, SK9 5AF.

Yours sincerely,

Freedom of Information Officer

Documents

There are no documents for this release.

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