HM Treasury
- Date 19 January 2026
- Sector Central government
- Decision(s) FOI 10: Upheld, FOI 17: Upheld, FOI 42(1): Not upheld
The complainant has requested from HM Treasury (HMT) information related to the proposed policy about changes to VAT on paid for education for a certain group of people and its compliance with the Equality Act 2010.
HMT initially withheld the information citing section 35(1)(a) (formulation or development of government policy). It later revised its position and refused to provide the requested information citing section 42(1) (legal professional privilege).
The Commissioner’s decision is that HMT was correct in relying on section 42(1) to withhold the requested information. However, HMT breached section 10(1) and 17(1) of FOIA by exceeding the time for response.
The Commissioner does not require further steps from HMT in relation to this case.