About this data
In the event of a further business grant scheme being announced these datasets may be removed without notice in order to reduce the risk of fraud.
Information we publish:
- Billing Authority Property Reference Code
- Full Property Address
- Current Ratable Value
- Valuation Office (VO) code
- Property Description
- Current ratepayer
- Date data was generated
Information we do not publish:
- Date current ratepayer became liable
- Occupied/Vacant status
- Any relief currently applied
- Business Rates Credits
Limitations
We have removed some personal information relating to individual rate payers in line with the Data Protection Act.
Publishing schedule
Data sets are updated quarterly in February, May, August and November each year. (The exact date of publication is available on the dataset).
Freedom of Information requests: Completion Notices
Cherwell District Council has not served any non-domestic completion notices since 1 August 2025 as at 7 November 2025.
Freedom of Information requests: Business rates credits
Credit bill notices are sent to all ratepayers where credits appear on their accounts. We do not publish information about Business Rates accounts that currently have credit balances in response to Freedom of Information requests. Information in respect of credit balances is considered exempt under section 31(1)(a) of the Freedom of Information Act 2000 (prevention or detection of crime).
Relevant exemptions provided by the Freedom of Information Act 2000
- Section 31 (1)(a) Prevention of crime
- Section 41(1) Confidentiality
Section 31 (1)(a) Prevention of crime - The Council believes that disclosing the non-published details could increase the risks of:
- Fraud against individuals and property, either physically or through digital means (e.g., identity theft or misuse of addresses). For example, the liability start date is used as a security question when a rate payer has forgotten their log in details. To publish them would mean that the answer to one of our ratepayer’s security questions will be known and could be combined with other published information to gain unauthorised access to accounts.
- Fraud against the Council and against other public bodies, including false claims.
- Vandalism and antisocial behaviour, increasing the burden on local law enforcement and community safety teams.
- Squatting, particularly in long-term vacant properties. The availability of this information could enable individuals with criminal intent to target these properties.
- Impact on Neighbouring Properties, Crime and disorder associated with vacant properties can negatively affect neighbouring residents and businesses, reducing community safety and property values.
- Deterrent Effect of Non-Disclosure. Whilst some information may be derivable from public sources, the absence of a complete dataset makes the use of this type of data for criminal purposes
Public Interest Test
Section 31 (1)(a) is a qualified exemption, and the public interest test must be applied. CDC recognises that it has duty as a local authority to be as transparent as possible. That transparency can promote public engagement and understanding of how public authorities operate. In this instance that could allow individuals to provide information, helping ensure accurate taxation.
However, the council concludes that these benefits are outweighed by the risks outlined above. We believe that the absence of a complete dataset makes the use of this type of data for criminal purposes more difficult.
Furthermore, the council holds that the broad public interest is sufficiently served by the information which it does publish in relation to Business Rates. Interest in the excluded data is limited to a small number of individuals or commercial entities (e.g. rating agencies), rather than the wider public.
In coming to its position on this matter the council has had regard to ICO decisions relating to similar matters, particularly IC-171054-H6Z6 (East Suffolk Council, November 2022) and IC-333538-W5Q1 (Doncaster MBC, March 2025).
Section 41 Confidentiality: This provides an absolute exemption from disclosure where information has been obtained from another person, and its disclosure would constitute an actionable breach of confidence.
There is no requirement to apply the conventional public interest test under Section 2 of the Act due to the absolute nature of this exemption.
The non-published information (or the information enabling its calculation) was provided to CDC by ratepayers for the purposes of calculating business rates and financial reliefs. such information is supplied by businesses to CDC in the course of fulfilling statutory obligations under the Local Government Finance Act 1988.
Disclosure would meet the criteria for an actionable breach of confidence. The information has the necessary quality of confidence; it is not trivial and is not in the public domain. It was imparted in circumstances importing an obligation of confidence, businesses provide this information with the expectation that it will be treated confidentially. Disclosure would be an unauthorised use to the detriment of the confider, it could expose businesses to fraud, reputational harm, and loss of control over sensitive financial data.
Public Interest Defence
While a public interest defence can be a justification for breach of confidence it would need to be so heavy as to outweigh the importance of the general common law principle of taxpayer confidentiality. The limited nature of the public interest in this instance does not meet that threshold.
Furthermore, the council holds that the broad public interest is sufficiently served by the information which it does publish in relation to Business Rates. Interest in the excluded data is limited to a small number of individuals or commercial entities (e.g. rating agencies), rather than the wider public.
In coming to its position on this matter the council has had regard to ICO decisions relating to similar matters, particularly IC-269308-V5R0 (Bristol City Council, January 2024).