Summary: The complainant has requested information from HM Revenue & Customs (-HMRC-) relating to responses it sent to requests made under the FOIA and when those were delivered within certain timescales. HMRC refused to deal with this request, stating that to comply would exceed the cost limit under section 12 of the FOIA. The Commissioner-s decision is that HMRC has correctly applied section 12(1) to the request. However, he finds that HMRC breached section 1 of the FOIA by not confirming that it held information which was relevant to the request within the statutory time for compliance. The Commissioner does not require HMRC to take any steps.
Section of Act/EIR & Finding: FOI 1 - Complaint Upheld, FOI 12 - Complaint Not upheld