Councils registered for Insurance Premium Tax (IPT)

The request was partially successful.

Dear HM Revenue and Customs (Excise Taxes Department)

My FOI request is as follows:

1. Were any local authorities in England and Wales registered with HMRC for Insurance Premium Tax (IPT) purposes between 1 January 2013 and 31 December 2013? If so, how many? Were any of these London councils?

2. Have any local authorities in England and Wales ever been IPT-registered in the ten year period prior to 1 January 2014? If so, how many? Were any of these London councils?

Many thanks

M David Lanyado

HM Revenue and Customs

FOI 3254/15

Thank you for your communication of 20 November 2015 which has been passed to HMRC’s Freedom of Information Team.

We have allocated the above reference which you should quote if you need to contact us.

The Team will arrange for a reply to be sent to you which will either comply with HMRC’s obligations under Freedom of Information Act or, if we think it’s an enquiry that we don’t need to address under the terms of the Act, let you know why. If it is the latter we will, if possible, pass it on to a more appropriate part of the Department for answer.

HMRC
Freedom of Information Team

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HM Revenue and Customs

Dear Mr Lanyado

Freedom of Information Act (FOIA)

Thank you for your request which was received on 20 November 2015, for the following information:

1. Were any local authorities in England and Wales registered with HMRC for Insurance Premium Tax (IPT) purposes between 1 January 2013 and 31 December 2013? If so, how many? Were any of these London councils?

2. Have any local authorities in England and Wales ever been IPT registered in the ten year period prior to 1 January 2014? If so, how many? Were any of these London councils?

I can confirm that HMRC holds some information within scope of your request, but it is covered by the exemption at section 44(1)(a) of the FOIA, which applies when the information is prohibited from disclosure under any enactment.

In this instance, the relevant enactment is section 23(1) of the Commissioners for Revenue and Customs Act 2005 (CRCA). To determine whether information is covered by section 23(1) of the CRCA, we are required to consider two questions:

• is the requested information held in connection with a function of HMRC? and
• does the information relate to a "person" who is identified, or who could be identified from the information requested?

If, as in this case, the answers to both questions is "Yes", then the section 44(1)(a) FOIA exemption is engaged and our statutory duty of confidentiality (at section 18(1) of the CRCA) removes any possibility of disclosure under the FOIA on a discretionary basis.

The term "person" includes legal entities such as companies, trusts and charities, as well as living individuals. (See Schedule 1 of the Interpretation Act 1978.)

Whilst I am unable to provide you with precise information, I am able to confirm that, in relation to both questions 1 and 2, there were fewer than 5 local authorities registered with HMRC within those date parameters, and this figure includes London councils.

If you are not happy with this reply you may request a review by emailing [email address], or by post to HMRC FOI Team, Room 1C/23, 100 Parliament Street London SW1A 2BQ. You must request a review within 2 months of the date of this letter. It would help us carry out our review if you set out the aspects of the reply that concern you and why you are dissatisfied.

If you are not content with the outcome of an internal review, you can complain to the Information Commissioner’s Office (ICO). The ICO will not usually consider a case unless you have exhausted the internal review procedure provided by HMRC. You can make a complaint through the ICO’s website at: www.ico.org.uk, or by post to: Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours sincerely

Teresa Chance | HMRC Freedom of Information Team | Rm 1C/23 100 Parliament Street | London | SW1A 2BQ | Tel: 03000 586419

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