I refer to your request for the following information:

“I hope to find a list of all VAT taxpayers manufacturing garments and footwear.
This is to supplement the list on http://www.ukft.org/letsmakeithere/ which lacks many garment manufacturers such as Remploy, and all footwear manufacturers who don't pay to be in a trade association,

What data formats do you hold which are easy to access and can list VAT taxpayers in the clothes-making or shoe-making business?

I will follow any answer you give with another request for the data, so that I can publish it and encourage people to buy from companies that pay UK taxes.”

I am answering under the terms of the Freedom of Information Act 2000 (FOIA).

I can confirm that HMRC holds some information falling within the description in your request, but it is being withheld because of the exemption in section 44(1)
(a) FOIA which allows a public authority to withhold information which is itself prohibited from disclosure by some enactment.

HMRC has a duty of confidentiality in section 18(1) Commissioners for Revenue and Customs 2005 (CRCA) which says we may not disclose information held for a function of HMRC; the information is held for our function to assess direct taxes.
Where information covered by section 18(1) relates to an identifiable person, which includes companies, section 23(1) CRCA applies section 44(1)(a) FOIA. The attached Appendix sets out in more detail how the exemption applies.

If you are not happy with this reply you may request a review by writing to HMRC FOI Team, Room 1C/25, 100 Parliament Street London SWIA 2BQ or by e-mail to xxx.xxxxxx@xxxx.xxx.xxx.xx. 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.

Robert Speksnijder
Systems, Data, Information & Security Team
VAT Directorate
HM Revenue & Customs

Appendix

When another law prevents disclosure of information, it is exempt from disclosure because of section 44(1)(a) of the Freedom of Information Act 2000 (FOIA).

Furthermore, if confirming or denying information is held would itself reveal information which is exempt under section 44(1)(a), the duty to confirm or deny information is held does not arise; section 44(2) FOIA refers.

Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (CRCA)provides that Revenue and Customs Officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs. The information you are seeking, if held, would be held in connection with our responsibilities to taxpayers.

Section 23(1) CRCA further provides that where information falling in section 18(1) relates to a "person" who is identified or who could be identified, the exemption in section 44(1)(a) FOIA applies. "Person" includes both living persons and legal entities such as companies, trusts and charities (see paragraph 110 of the explanatory notes to the CRCA).

Therefore, to engage the section 44 FOIA exemption we consider "is the information held by us for one of our functions?" and "does it relate to an identifiable person?" If the answer to both the questions is "Yes" the information is exempt from the right to information under FOIA. That applies whether the applicant is a third party, the individual, an organisation or someone acting with the individual’s or organisation’s permission.

Taken together, the above removes information about our customers from the right of access under FOIA.

Section 44 is an absolute exemption and therefore does not require a consideration of the public interest.

Section 18(2)(h) allows HMRC to disclose if we have the subject’s consent so:-

a)

for legal entities such as companies we need the written consent of the authorised officers allowing us to disclose;

If you provide appropriate consent we will consider disclosure outside of the FOIA as mentioned in my letter.