Freedom of Information Act 2000

Dear Mr Moore,

I am writing further to your request for information dated 14 January 2010, where you requested a list of Local Authorities (district, town, city and county councils, police, fire, ambulance services, NHS Trusts, etc., etc., etc.) operating within the political boundaries of the UK and their VAT registration numbers. Also, where known, their Company Registration Numbers.

I am writing to advise you that following a search of our paper and electronic records, I have established that HMRC does not hold the information you requested. I would add that, with regards to VAT Registration numbers, the information you have requested would in any case be withheld under the Freedom of Information Act 2000. Under Section 44 of the Act, information is exempt from disclosure if its disclosure by the public authority holding it is prohibited by or under any enactment: as section 18 of the Commissioners of Revenue & Customs Act 2005 in general prohibits Revenue and Customs officials from disclosing information which is held by the department in connection with one of its functions, it is my view that that prohibits the release of such a list of public bodies' VAT numbers if any such comprehensive list were held.

With regards to Company Registration Numbers, following a search of our paper and electronic records, I have established that HMRC does not hold the information you requested. Section 519 of the Income and Corporation Taxes Act 1998 states that Local Authorities are not chargeable to Corporation Tax, and hence information relating to them is not held on HMRC's Corporation Tax administrative system.

In addition, under section 21 of the Freedom of Information Act, we are not required to provide information in response to a request if it is already reasonably accessible to you. The information you requested may be available from Companies House, although it is my understanding that Local Authorities would not usually register as a limited or public
limited company and so may not be on the register at Companies House.

If you have any queries about this letter, please contact me. Please remember to quote the reference number above in any future communications.

If you are not happy with this reply you may request a review by writing to HMRC FOI Team, Room 4/52, 100 Parliament Street London SWIA 2BQ. You must request a review within 2 months of the date of this letter. It would assist our review if you set out which aspects of the reply concern you and why you are dissatisfied.

If you are not content with the outcome of an internal review, you may apply directly to the Information Commissioner for a decision. The Information Commissioner will not usually consider a case unless you have exhausted the internal review procedure provided by HMRC. He can be contacted at The Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours sincerely,

Carly Gray

Revenue Monitoring

Room 2/54

100 Parliament Street

London

SW1A 2BQ