Rates Relief

Question

I would be grateful if you could please provide me with a complete and up-to-date list of all business (non-residential) properties that have received transitional rates relief in respect of the hospitality sector.

I appreciate that properties where the ratepayer is an individual would be excluded from my request in terms of Section 40(2) of the Freedom of Information Act 2000. In such cases, please provide the remaining information with the Ratepayer either blank or listed as 'individual'.

Answer

Some of the information was redacted (names). The reason being is that an individual could be identified from the documents; therefore the information could be considered personal data within the meaning of the Data Protection Act 1998. Therefore the information is exempt from disclosure under section 38(1)(b) of Freedom of Information (Scotland) Act 2002.Please see the information requested attached.