Summary: The complainant requested information relating to the Council Tax (Administration and Enforcement) Regulations 1992, specifically the -Header C- fee. North East Lincolnshire Council (-the council-) refused to provide the information on the basis that the exclusion under section 12 relating to the £450 cost limit applied. The Commissioner-s decision is that the council has correctly applied section 12, but did not provide reasonable advice and assistance in accordance with its duty under section 16. The Commissioner does not require the council to take any steps as a result of this decision notice. This decision notice is currently under appeal to the Information Tribunal.
Section of Act/EIR & Finding: FOI 12 - Complaint Not upheld, FOI 16 - Complaint Upheld