Includes: Liable Party Name; Billing Account Balance (the balance for a specific year); Liable Unit Balance (the full balance on the account which might comprise several Billing Account Balances); Year identifier (year to which the credit relates); Property Address; Postcode for property; Liability Start Date; Liability End Date.
The Billing Account (BA) balance refers to a credit against a specific year as identified, whereas the Liable Unit (LU) balance is the overall account balance. The LU balance may contain several billing years or billing accounts, and there may be a credit on one year but an overall debit on another, so the actual LU balance is less that the BA balance.
It includes any closed accounts, i.e. where there is both a date start and date end. If there is simply a date start, these relate to open, ‘live’ accounts.
For more information on Business rates in Calderdale, see the council website: Business Rates.
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