Under the Freedom of Information Act of 2000, could you please provide me with the most up-to-date list of all business (non-residential) property rates data for your local authority that currently hold a credit on their account, and including the following fields:

a) Addresses of all commercial properties.
b) The names and addresses of the ratepayer of the property referred to in (a) if they are NOT a sole trader or individual.
c) The amount by which the account is in credit
d) The rating year that the credit arose

Could you also please confirm the date that the data was generated from your system.

We publish our Business Rates information, and update this on a regular basis. Therefore we are refusing this request under Section 21 and 22 of the Freedom of Information Act. This information can be found on the following page under the Business Rates category and we would ask you to bookmark this page for future reference if you find it of interest; http://www.wokingham.gov.uk/council-and-meetings/open-data/datasets-and-open-data

The public interest test has been considered and as the information is updated periodically, and resource is better utilised elsewhere within the authority, it is not appropriate to create the dataset outside of the usual scheduled slot.