Summary: The complainant requested information from Wiltshire Council (-the council-) relating to the tax records of a particular family. The council said that the information was exempt under section 40(2) of the Freedom of Information Act 2000 (-the FOIA-). The Information Commissioner (-the Commissioner-) decided that the council correctly determined that the information was exempt, although it should have cited the exemption under section 40(5), the exemption that applies to circumstances where the public authority cannot confirm or deny whether the information is held because to do so would in itself reveal personal data which would breach the Data Protection Act 1998 (-the DPA-). The Commissioner does not require the council to take any steps.
Section of Act/EIR & Finding: FOI 40 - Complaint Not upheld