Summary: The request was for the forecasts as to the impact upon UK pension funds of the decision to withdraw the payment of tax credits on UK dividends in 1997. The Treasury withheld the information under section 35(1)(a), on the basis that it related to the formulation and development of government policy. In response to the complainant's request for an internal review the Treasury disclosed some related information but withheld the information requested, arguing the disclosure would undermine the way in which policy decisions were taken. Although the Commissioner accepted that section 35(1)(a) was engaged the exemption could not be maintained in the public interest. The Information Tribunal has ruled on this decision and has dismissed the appeal.
Section of Act/EIR & Finding: FOI 35 - Complaint Upheld