Information Commissioner's Office

HM Revenue and Customs

14 June 2016, Central government

The complainant submitted a request for information to the public authority in relation to the Government’s decision to introduce the High Income Benefit Charge which imposes a tax charge on high-income households claiming Child Benefit. The public authority withheld all of the disputed information on the basis of the exemption at section 35(1)(a) FOIA (formulation or development of government policy). It additionally withheld various parts of the disputed information on the basis of the exemptions at sections 31(1)(d) FOIA (prejudice to the assessment or collection of tax), and 42(1) FOIA (legal professional privilege). The Commissioner’s decision is that the public authority was not entitled to rely on the exemption at section 35(1)(a). However, the public authority was entitled to rely on the exemptions at sections 31(1)(d) and 42(1) to withhold the specific parts of the disputed information additionally considered exempt on the basis of the provisions in those sections of the FOIA. The Commissioner requires the public authority to disclose copies of the briefings/submissions save the information withheld on the basis of sections 31(1)(d) and 42(1) which should be redacted from the disclosed documents.

FOI 31: Not upheld FOI 35: Upheld FOI 42: Not upheld