8 June 2015, Central government
The complainant has requested information about child tax credit applications for the years 2012-2013 and 2013-2014. HMRC has refused the request citing section 12 of the FOIA – cost of compliance exceeds the appropriate limit. The Commissioner’s decision is that HMRC has correctly engaged section 12. However, he notes that HMRC failed to provide a response citing section 12 within the statutory time limit of 20 working days and therefore has breached section 17(5) of the FOIA. The Commissioner does not require HMRC to take any further steps.
FOI 12: Not upheld FOI 17: Upheld