Freedom of Information Act 2000

Dear Mr Moore,

I am writing further to your request for an Internal Review dated 22 February 2010, as the appointed Internal Reviewer.

You had originally 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.”

Your request for Internal Review added “It is my understanding that VAT numbers are issued to any corporate body which turns over a certain amount during any one financial period, and that the numbers issued are publicly available information (printed on receipts!), therefore I would ask what is the objection to providing a comprehensive list of LA's VAT numbers?”

I have carefully considered the request, our response and any issues raised in the letter requesting an internal review. I believe the original response was correct, as was the handling of the request.

I have consulted internally with our information policy and freedom of information teams. Although HMRC does not in the cause of its business hold the information you request, it is possible to construct a list of local authority bodies registered for VAT and their VAT Registration Numbers from our records, although there may be gaps in this list (eg if a local authority indicator is missing).

However, this information may not be released. Section 44 of the Freedom of Information Act (FOIA) and Sections 18 and 23 of the Commissioners of Revenue & Customs Act (CRCA) prohibit Revenue and Customs from disclosing information about taxpayers which is held by the department. These are absolute exemptions from the FOIA for which the Public Interest test does not apply.

You also asked “I would also like to ask, if there is no such listing available nor possible, then how can Local Authorities claim to be able to use Commercial Statute in ANY litigatory situation, how can they levy and collect taxes, and how can they use the civil court system (nay, *own* part of it!) to enforce its own set of rules where our children are concerned? If they do not follow the rule of commercial Statute by registering for VAT as any corporation or body turning over X amount *is required by commercial statute to do* why do they get to pick and choose which rules to follow and which to completely ignore and Joe Public does not? Additionally, how would a body not registered with HMRC be able to obtain BUSINESS INSURANCE, PUBLIC LIABILITY, and EMPLOYER INDEMNITY without a HMRC REFERENCE or VAT NUMBER?”

The answer is that they do register for VAT but HMRC are not able to provide you with a list of such bodies and their VAT numbers, for reasons outlined above.

As before, HMRC does not hold the information you requested about Company Registration Numbers. Local Authorities are not chargeable to Corporation Tax, and hence information relating to them is not held on HMRC's Corporation Tax administrative system. If any Local Authorities have registered with Companies House the information would be available from there.

If you are not content with the outcome of this internal review, you may apply to the Information Commissioner for a decision. He can be contacted at The Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours sincerely,

Nick Catton

Deputy Director, Indirect Taxes

Knowledge, Analysis & Intelligence

Room 2e/11

100 Parliament Street

London

SW1A 2BQ