The complainant submitted a multi-part request to the council seeking a range of information concerning council tax, the status of the council, the identities of officers involved in responding to previous correspondence and copies of receipts and supporting documentation relating to council expenditure. The council answered several questions asked and stated information was not held for some of the questions. The council refused to provide information under section 21 FOIA as the information was accessible to the applicant via links provided. The council also refused to provide names of officers under section 40(2) FOIA and relied on section 14 in relation to receipts of expenditure. The Commissioner’s decision is that the council was entitled to rely on sections 21(1), 40(2) and 14(1) FOIA. No steps are required.