Summary: The complainant requested all internal communications held by either the City Solicitor-™s Department or the Rates Collection Office that concern mandatory and discretionary rate relief for scientology organisations between two set dates. The public authority explained that it held recorded information and provided some of it. However, it withheld further information by virtue of sections 31(1)(d) [prejudice to the assessment and collection of any tax-¦], 40(2) [third party personal data], 41 [information provided in confidence] and 42(1) [legally privileged material]. The complainant approached the Commissioner as he remained dissatisfied with the amount of information disclosed. The Commissioner has carefully considered the case and has decided that for the information covered by section 42(1) the exemption was engaged and the public interest favoured maintaining it. He has found that section 31(1)(d) was not engaged and section 41(1) was only partially engaged. He has found that section 40(2) applies for some of the redacted names but not to others. He has also found a breach of section 16(1) and procedural breaches of section 1(1)(a), 1(1)(b), 10(1) and 17(1). The Commissioner requires that the information identified in the Decision section of this Notice is provided to the complainant within 35 calendar days. Information Tribunal appeal number EA/2011/0043 dismissed.
Section of Act/EIR & Finding: FOI 10 - Complaint Upheld, FOI 16 - Complaint Upheld, FOI 17 - Complaint Upheld, FOI 31 - Complaint Upheld, FOI 40 - Complaint Partly Upheld, FOI 41 - Complaint Partly Upheld, FOI 42 - Complaint Partly Upheld