The Council did provide data on a regular basis of a commonly requested information relating to business rates. This is also known as Non Domestic Rates (NDR) or National Non Domestic Rates (NNDR).
There was a First Tribunal judgement (EA/2018/0033) which has highlighted that all taxpayer information is confidential and as such covered by an exemption under Section 41 of the Freedom of Information Act (FOIA). This is an absolute exemption so is not subject to a public interest test. However the judgement also held that there was not a strong public interest in support of release under Section 31 (a). This was in addition to the information on sole traders and partnerships being exempt under Section 40(2) – Personal Data.
As such the Council has withdrawn this data set on the basis that it is exempt under Section 41 of the Freedom of Information Act.
The Council does consider that Section 41 does not apply to accounts where the Council itself is an account holder and is able to provide details of these accounts subject to Section 40(2) – Personal Data of Individuals or Personal Data relating to living Individuals
Further NDR information can be found on the Valuation Office Agency’s website
If you have any queries about this information please email FOI@burnley.gov.uk