HM Revenue and Customs

The complainant submitted a request for details of the calculations relied on by the public authority to support the estimated cost to the Exchequer of maintaining current rules for tax relief on travel and subsistence expenses on home to work travel for temporary workers. The Commissioner’s decision is that the public authority was entitled to withhold the information described as “the disputed information” in the body of this notice on the basis of the exemption at section 35(1)(a) FOIA. No steps are required.