Freedom of Information Request - Business Rates
Case reference FOI2026/00690
Received 7 July 2026
Published 4 August 2026
Request
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.
OCC holds the requested rateable values. However, this information is exempt from disclosure under section 21 of the FOIA because it is reasonably accessible to you by other means.
Current and previous rateable values for non-domestic properties are publicly accessible through the Valuation Office’s online service available on the GOV.UK website.
The relevant properties can be found by searching using the addresses and postcodes provided in your request. The service allows users to find current and past rateable values, including the valuation applicable during the 2024/25 financial year.
Section 21 is an absolute exemption. OCC is therefore not required to undertake a public interest test. The Information Commissioner’s guidance confirms that, where section 21 applies, the authority should explain where and how the applicant can obtain the information.
OCC has withheld the following information:
The identity of the ratepayer recorded on OCC’s business rates system for each property.
The exact amount charged for the 2024/25 financial year.
Details of any reliefs or exemptions applied to each account.
This information is exempt from disclosure under sections 31(1)(a) and 31(1)(d) of the FOIA.
Section 31(1)(a) applies where disclosure would, or would be likely to, prejudice the prevention or detection of crime. Section 31(1)(d) applies where disclosure would, or would be likely to, prejudice the assessment or collection of any tax, duty or imposition of a similar nature.
Non-domestic rates are administered and collected by OCC. The withheld information is drawn from OCC’s business rates records and would provide authoritative confirmation linking particular ratepayers and premises with their account liability, charges and relief or exemption status.
Disclosure under the FOIA is disclosure to the public generally and not solely to the person making the request.
When combined with the property references supplied in the request and information available from other public sources, disclosure could assist a third party to present itself as having legitimate knowledge of the relevant business rates accounts. This could facilitate impersonation, false applications for relief, fraudulent refund requests or other unauthorised attempts to obtain information about or interfere with the accounts.
Disclosure could consequently require OCC to undertake additional verification checks, delay the administration and collection of business rates and expose OCC or legitimate ratepayers to potential financial loss.
OCC considers that there is a clear and logical connection between disclosure and the prejudice identified. Although the request concerns three properties rather than a complete business rates dataset, the information would still provide OCC-confirmed account and financial information that is not otherwise publicly accessible in the same form.
OCC has considered the present request on its own facts. It considers that disclosure of OCC-verified information linking named ratepayers, particular premises, charges and relief or exemption status would be likely to facilitate credible impersonation or fraudulent approaches and would be likely to prejudice the secure assessment and collection of non-domestic rates.
OCC has considered whether the individual elements could be disclosed separately.
The rateable values are publicly accessible and have therefore been dealt with separately under section 21.
However, OCC considers that disclosing the ratepayer names would provide authoritative confirmation of the link between the liable legal entity, the relevant premises and OCC’s business rates records. When combined with the property references and other publicly available information, this could still support credible approaches concerning the accounts.
The exact amounts charged and the relief or exemption information would provide more detailed financial information about the operation of the accounts and would further increase the risks identified above.
OCC has therefore withheld the ratepayer names, amounts charged and relief or exemption details.
Sections 31(1)(a) and 31(1)(d) are qualified exemptions. OCC has therefore considered whether the public interest in maintaining the exemptions outweighs the public interest in disclosure.
OCC recognises the public interest in transparency concerning the assessment and collection of non-domestic rates. Disclosure could assist public understanding of how business rates are calculated and how reliefs and exemptions are administered.
The rateable values are already publicly accessible through the Valuation Office’s service, and general information about the calculation of business rates and the availability of reliefs is also publicly available.
Against disclosure, there is a strong public interest in preventing fraud, protecting legitimate ratepayers and public funds, and maintaining the security and integrity of OCC’s business rates administration. There is also a public interest in ensuring that account amendments, reliefs and refunds are granted only to those properly entitled to receive them and that OCC resources are not diverted to additional security checks or fraud investigations.
On balance, OCC considers that the public interest in maintaining sections 31(1)(a) and 31(1)(d) outweighs the public interest in disclosing the withheld information.
In accordance with section 17 of the Freedom of Information Act 2000, this letter constitutes a refusal notice in respect of the information withheld under sections 21, 31(1)(a) and 31(1)(d).
In accordance with section 16 of the FOIA, which relates to the duty to provide reasonable advice and assistance, OCC has advised that the requested rateable values can be obtained by searching for the requested properties through the Valuation Office’s online service, which publicly accessible through this link.
The rateable value is set by the Valuation Office and is considered by OCC when calculating a business rates bill. It is not the same as the amount of business rates charged or payable.
General information about how business rates are calculated is publicly accessible through this link.
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
| Freedom of Information Team | Law & Governance | Oxford City Council | Town Hall | St Aldate’s | Oxford | OX1 1BX |
Documents
This is Oxford City Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
You can browse our other responses or make a new FOI request.