HM Revenue and Customs

The complainant has requested information from HM Revenue and Customers (“HMRC”) in relation to the National Heritage Assets tax relief scheme. HMRC refused to provide the information, citing section 12(1) of FOIA – cost of compliance exceeds the appropriate limit. The Commissioner’s decision is that HMRC was entitled to rely on section 12(1) of FOIA to refuse to provide the withheld information. The Commissioner does not require further steps as a result of this decision notice.