Key Facts
- •Keir Stitt appealed the Information Commissioner's decision that the Valuation Office Agency (VOA) could withhold information under section 44(1)(a) of the Freedom of Information Act 2000 (FOIA).
- •Stitt requested addresses, local authorities, and council tax bands for all properties in England and Wales.
- •The VOA refused, citing section 23(1) of the Commissioners for Revenue and Customs Act 2005 (CRCA), which prevents disclosure of information that could identify an individual.
- •The Commissioner upheld the VOA's refusal, finding that the CRCA restrictions overrode any potential obligations under the Local Government Finance Act 1992 (LGFA).
Legal Principles
Information is exempt under FOIA if its disclosure is prohibited by any enactment.
Freedom of Information Act 2000
Revenue and Customs officials may not disclose information held in connection with their functions, except under specified circumstances.
Commissioners for Revenue and Customs Act 2005
Information prohibited from disclosure under CRCA section 18(1) is exempt under FOIA if it relates to a person and would identify or enable the identification of that person.
Commissioners for Revenue and Customs Act 2005
The Tribunal's jurisdiction in a FOIA appeal is limited to determining whether the Commissioner's decision was in accordance with the law.
Freedom of Information Act 2000
Specific legislation (like the LGFA's public access provisions) may permit disclosure, overriding general prohibitions, but this is determined based on statutory interpretation.
Seward v The Vera Cruz
Outcomes
Appeal dismissed.
The Tribunal found that the requested information was 'revenue and customs information relating to a person' under CRCA, and its disclosure would enable the identification of individuals. The Tribunal held that the LGFA's public access provisions did not override the CRCA's disclosure prohibitions in the context of a FOIA request. The FOIA exemption under section 44(1)(a) therefore applied.