Key Facts
- •Christopher Wright (Appellant) requested information from the Valuation Office Agency (VOA) about public houses in Plymouth, relating to non-domestic rating valuation categories and bands.
- •The VOA refused the request, citing section 44 of the Freedom of Information Act 2000 (FOIA) and section 23(1) of the Commissioners for Revenue and Customs Act 2005 (CRCA).
- •The Information Commissioner (IC) upheld the VOA's refusal.
- •Wright appealed to the First-tier Tribunal (FTT).
Legal Principles
Freedom of Information Act 2000 (FOIA) grants a right to access information held by public authorities, subject to exemptions.
FOIA, sections 1(1)(a), 1(1)(b), 44
Section 44 FOIA allows for exemptions where disclosure is prohibited by other enactments.
FOIA, section 44(1)(a)
Commissioners for Revenue and Customs Act 2005 (CRCA) restricts disclosure of certain information held by HMRC.
CRCA, sections 18(1), 23(1)
The Tribunal's role is to determine if the IC's decision was in accordance with the law or involved an inappropriate exercise of discretion.
FOIA, section 58; Peter Wilson v The Information Commissioner [2022] UKFTT 0149
An executive agency, like the VOA, is ultimately under the purview of its parent department (HMRC) for FOIA purposes.
ICO guidance; FOIA, section 84
Costs in the FTT are discretionary and only awarded if a party acted unreasonably.
Tribunal, Courts and Enforcement Act 2007, section 29; 2009 Rules, rule 10(1)(b); Kirkham v Information Commissioner [2018] UKUT 65 (AAC)
Outcomes
The Appeal was dismissed.
The Tribunal found that the IC's decision was in accordance with the law. The information requested was deemed to be 'revenue and customs information' relating to a person (as defined) and its disclosure would enable the identification of that person, thus falling under the exemptions in CRCA and FOIA.
HMRC was added as a third respondent.
HMRC is the ultimate public authority responsible for FOIA requests made to the VOA, its executive agency.
No costs were awarded.
Neither party acted unreasonably.