Manchester City Council
- Date 15 June 2026
- Sector Local government
- Decision(s) FOI 31(1)(d): Not upheld
The complainant requested information relating to non-domestic business rates from Manchester City Council (“the council”). The council refused the request, applying sections 21 (information accessible by other means), 31(1)(d) (prejudice to the assessment or collection of tax), 41 (information provided in confidence), 43(2) (commercial interests) and 40(2) (personal data) of FOIA to withhold the informationThe Commissioner’s decision is that the council was entitled to refuse the request on the basis that section 31(1)(d) applies. As such, he has not found it necessary to consider the application of sections 21, 41, 43(2) or 40(2) further in this notice. The Commissioner does not require the council to take any steps.