Information Commissioner's Office

Summary: The complainant made a number of requests to Her Majesty-�s Revenue and Customs (the -�public authority-�) about the number of winding up orders sought and the amount of money that had been written off in respect of professional sports clubs. He asked the Commissioner to consider one case concerning the statistics for professional football clubs over five calendar years. The public authority explained that the work required to obtain this information would exceed the costs limits and it was excluded from its obligations to provide the information by virtue of section 12(1). The Commissioner has carefully investigated this case and has determined that the public authority was entitled to rely on section 12(1) in this case. He has also considered the advice and assistance that was required and has concluded that the public authority could have further assisted the complainant in submitting a refined request that could be met under the costs limit and therefore failed to comply with its obligations under section 16(1). The Commissioner requires no remedial steps to be taken.
Section of Act/EIR & Finding: FOI 12 - Complaint Not upheld, FOI 16 - Complaint Upheld