HM Revenue and Customs
- Date 16 November 2023
- Sector Central government
- Decision(s) FOI 44(1)(a): Not upheld
The complainant has requested information from HM Revenue and Customs (HMRC) regarding the names of registered childcare providers and payments made in relation to each, over three financial years. The Commissioner’s decision is that HMRC was entitled to rely on section 44(1)(a) of FOIA (the prohibitions on disclosure exemption) to refuse to disclose the requested information. The Commissioner does not require HMRC to take any further steps. Information Tribunal FTT appeal EA/2023/0492 withdrawn.