Keir Stitt v The Information Commissioner & Anor

Keir Stitt v The Information Commissioner & Anor

The requested information is 'revenue and customs information relating to a person' because it is held in connection with the exercise of a function of the Revenue and Customs in respect of persons liable for Council Tax. Disclosure would enable identification of those persons. Section 44(1)(a) FOIA applies, and the information is absolutely exempt. Section 28 LGFA does not override the statutory prohibition for FOIA purposes.

Parties
Appellant: Keir Stitt; First Respondent: The Information Commissioner; Second Respondent: Valuation Office Agency
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Freedom of Information, Statutory Interpretation, Council Tax, Disclosure Prohibitions
Information Law Administrative Law Freedom of Information Statutory Interpretation Council Tax Disclosure Prohibitions

Case Brief

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Parties

Keir Stitt

Appellant

The Information Commissioner

First Respondent

Valuation Office Agency

Second Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether disclosure of VOA Council Tax database is prohibited under the Commissioners for Revenue and Customs Act 2005 (CRCA) and thus exempt under section 44(1)(a) of the Freedom of Information Act 2000 (FOIA)
  2. 2 Whether the information requested is 'revenue and customs information relating to a person' under section 23 CRCA
  3. 3 Whether section 28 Local Government Finance Act 1992 (LGFA) overrides the prohibition in CRCA for FOIA purposes

Ratio Decidendi

The requested information is 'revenue and customs information relating to a person' because it is held in connection with the exercise of a function of the Revenue and Customs in respect of persons liable for Council Tax. Disclosure would enable identification of those persons. Section 44(1)(a) FOIA applies, and the information is absolutely exempt. Section 28 LGFA does not override the statutory prohibition for FOIA purposes.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed. The Valuation Office Agency was entitled to withhold the information under section 44 FOIA.