HM Treasury
- Date 29 January 2024
- Sector Central government
- Decision(s) FOI 35: Not upheld
The complainant has requested information related to the income tax personal allowance taper. HM Treasury (“HMT”) refused to provide it citing section 35(1)(a) (formulation/development of government policy) as its basis for doing so. It upheld this at internal review. The Commissioner’s decision is that HMT is entitled to rely on section 35(1)(a) as its basis for withholding the requested information. The Commissioner does not require further steps. Information Tribunal EA/2024/0049 dismissed.