Peel Rates collected on behalf of Peel Commissioners

Summary

The Treasury partially disclosed data regarding rates collected on behalf of Peel Commissioners and a list of properties with zero or reduced rates, but refused to provide the total number of dwellings citing a practical refusal reason.

Key Facts

• The request covered the last three financial years (21/22, 22/23, 23/24).
• Appendix 1 provides figures for total rates collected and collection fees charged by the Treasury.
• A list of zero-rated properties was provided, citing reasons such as renovation or poor state.
• A list of properties with reduced rates was provided, citing reasons like adjacent building works or sewerage smells.
• The Treasury refused to provide the total number of dwellings under section 8(3)(b) of the Act.

Data Disclosed

• 21/22
• 22/23
• 23/24
• 01.01.23
• 01.04.23
• 01.04.24
• 15% reduction
• 10% reduction
• 20% reduction
• 3919349
• 2024-06-18
• 2024-07-10

Exemptions Cited

• Section 8(3)(b) of the Act (practical refusal reason regarding research or analysis)

Original Request

The amount of rates collected by the Treasury on behalf of Peel Commissioners, including the number of dwellings, over the last 3  years to date. A list of properties that are not paying any or reduced rates, including the property, amount of rates, reason for not paying or reduction in rates, over the last 3 years The total amount charged by the Treasury for collection of rates, over the last 3 years. 

Data Tables (6)

Full Response Text

Appendix 1 21/22 22/23 23/24 Notes ‘Total Coll’ = the amount of rates collected by Treasury on behalf of Peel Commissioners
‘Coll Fee’ = the amount Treasury has charged Peel Commissioners for collecting the rates The total amounts for the ‘Total Coll’ and ‘Coll Fee’ are made up of 2 figures, the larger figure relates to the Commissioners rates and the smaller figure relates to the refuse rates The column titled ‘NO OF PROPS’ relates to the total number of properties, within Peel, that qualify to have the refuse fixed charge applied to them. The fixed charge is a flat refuse collection fee that is added onto the rates bill. The fixed charge does not apply to all properties in Peel and this is due to a number of reasons including they are exempt, they are on a reduced rate or Peel Commissioners collect these rates directly.

Zero rated Properties in Peel No. Rateable Value Address Address 2 Reason Zero rated from 0 PEEL House being renovated 01.01.23 0 PEEL House being renovated 01.01.23 0 PEEL House being renovated 01.01.23 No. Rateable Value Address Address 2 Reason Effective from 172 PEEL Bungalow being renovated 01.04.23 104 PEEL House & shop being renovated 01.04.24 120 PEEL House being rebuilt 01.04.23 144 PEEL House being renovated 01.04.21 132 PEEL House in poor state 01.04.22 176 PEEL House being renovated 01.04.24 112 PEEL Flat being renovated 01.04.24 No. Rateable Value Address Address 2 Reason Effective from 142 PEEL 15% reduction for adj building works 01.04.21 142 PEEL 15% reduction for adj building works 01.04.21 90 PEEL 10% reduction due to building site opposite 01.08.23 163 PEEL 15% reduction for adj building works due to building works 01.04.23 44 PEEL 15% reduction for adj building works due to building works 01.04.23 95 PEEL 15% reduction for adj building works due to building works 01.04.23 133 PEEL 15% reduction for adj building works due to building works 01.04.23 264 PEEL 15% reduction for adj building works due to building works 01.04.23 472 PEEL 15% reduction for adj building works due to building works 01.04.23 85 PEEL 15% reduction for adj building works due to building works 01.04.23 90 PEEL 15% reduction for adj building works due to building works 01.04.23 75 PEEL 15% reduction for adj building works due to building works 01.04.23 64 PEEL 15% reduction for adj building works due to building works 01.04.23 102 PEEL 15% reduction for adj building works due to building works 01.04.23 147 PEEL 20% due to smell emanating from sewerage tanks 01.04.22 147 PEEL 20% due to smell emanating from sewerage tanks 25.08.22 141 PEEL 20% due to smell emanating from sewerage tanks 28.11.22 178 PEEL 10% reduction due to adj building site 01.04.22 Notes Rateable value - a description of how this is calculated is available online at https://www.gov.im/categories/tax-vat-and-your-money/rates/rates-valuation/ Reason - rate deductions are considered on a case by case basis and deductions can be applied for a number of reasons e.g. building works, smells, noise, etc. Zero rated from / Effective from - rates will become payable again once the reason for the rate deduction no longer applies e.g. the building works have been completed. Properties on temporary hold Properties with temporary allowance Appendix 2 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25 s.25

Freedom of Information
Seyrsnys Fysseree

The Treasury Government Office,
Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 3919349 8 July 2024

Dear ###,

We write further to your request, received 18 June 2024 and amended on 28 June 2024, which states (numbering added by Treasury):

"1. The amount of rates collected by the Treasury on behalf of Peel Commissioners, including the number of dwellings, over the last 3 years to date.

1. A list of properties that are not paying any or reduced rates, including the property, amount of rates, reason for not paying or reduction in rates, over the last 3 years

2. The total amount charged by the Treasury for collection of rates, over the last 3 years. "

Our response to your request is as follows:

1. The amount of rates collected and the number of dwellings

Please find enclosed Appendix 1 which is an extract from a spreadsheet and shows the amount of rates collected by Treasury, on behalf of Peel Commissioners for the previous 3 financial years. (Under the headings ‘Total Coll’).

With regards to the number of dwellings, as previously advised, under section 8(3)(b) of the Act, a public authority is not required to undertake research into, or analysis, of information that it holds in order to respond to a request. In these circumstances, a public authority may refuse a request on the grounds that a practical refusal reason applies under section 11(3)(b) of the Act.

Although we hold some of the raw data that would underpin the information you are interested in, we would be required to undertake research into, or analysis, of the information, in order to provide the information to you. Unfortunately, our management information system does not easily allow this to be undertaken and instead researching and analysing the information would be a substantial undertaking by officers in the Treasury.

However, there is some information held which provides the number of properties that qualify to have the refuse fixed charge applied to them. The fixed charge is a flat refuse collection fee that is added onto the rates bill. The fixed charge does not apply to all properties in Peel and this is due to a number of reasons including they exempt, they are on a reduced rate or Peel Commissioners collect these rates directly.

Following consultation with you, in relation to the number of dwellings, the number of properties that qualify to have the refuse fixed charge applied to them has been provided, as requested. These figures are also shown in Appendix 1, under the heading ‘No of Props’.

1. Properties not paying rates or on reduced rates

Please find enclosed Appendix 2 which is a list of the properties that are not paying rates or paying rates with a temporary allowance, with the reasons why, for the previous 3 financial years.

Appendix 2 includes personal information and we have concluded that the information is absolutely exempt from disclosure under section 25(2) of the Act (absolutely exempt personal information).

The information to which this exemption applies includes a unique reference relating to the property and the address of the property. The reasons why this exemption applies are that:

• The Treasury is satisfied that the information amounts to personal data of which you are not the data subject; and
• The Treasury is satisfied that disclosure of the information would contravene one of the data protection principles as set out at Article 5 of the General Data Protection Regulation as it applies in the Isle of Man pursuant to the Data Protection (Application of GDPR) Order 2018, namely that the Treasury can only disclose the information where it would be fair, lawful and meet one of the conditions for lawful process.

1. The amount charged by Treasury

The information requested for this part of your request is enclosed within Appendix 1, alongside the first part of your request, under the heading ‘Coll Fee’.

Please quote the reference number 3919349 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are

dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im. Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi.

I will now close your request as of this date.