Derbyshire County Council

The complainant requested information held by Derbyshire County Council (the council) relating to the costs of the removal of two trees on a particular road. In response, the council provided the complainant with details held of the total costs of the work carried out by both the council and its contractor. As the council did not include the VAT charge when providing the cost of the work carried out by the contractor, the Commissioner considers that there has been a breach of regulation 5(1) of the EIR. However, he is satisfied that, on the balance of probabilities, the council holds no further breakdown of the costs for removing the relevant trees. The Commissioner requires the council to provide the complainant with the information held that confirms the VAT charge for the work carried out by the contractor.