Information Commissioner's Office

Sheffield City Council

9 January 2008, Local government (City council)

The complainant requested correspondence between Urban Splash and the Council, as well as HMRC and the Council, on the issue of the ‘shell test’ and VAT in relation to the development of Park Hill. The Council refused to supply the information claiming that it was exempt under section 43 of the Act, in that the Council and Urban Splash’s commercial interests would be affected by its release. After the intervention of the Commissioner, the Council agreed that much of the information could be released and agreed to reassess the information and redact the information that it would be prejudicial to release. The Commissioner is satisfied with the Council’s redactions and believes that the remaining information engages the exemption. He is also satisfied that it is not in the public interest for the remaining information to be released. Therefore, the Commissioner requires that the Council release the information to the complainant after making the agreed redactions.

FOI 43: Partly upheld