Summary: The complainant made a freedom of information request to the Valuation Office Agency for information related to its valuation of properties belonging to his late father. The Commissioner has investigated the complaint and found that the information is exempt under section 44 (Prohibitions on disclosure) of the Act by virtue of section 18(1) of the Commissioners for Revenue and Customs Act 2005. The Commissioner requires no steps to be taken.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld