The complainant submitted a five-part request to Isle of Wight Council (the council) about council tax income and expenditure. The council provided information, explanations and links, and said it held no further information. The complainant disputed this in relation to part 2 of their request, and argued that the council should also have provided advice and assistance under section 16. The Commissioner’s decision is that, on the balance of probabilities, the council does not hold further recorded information within the scope of part 2 of the request, and was not required to provide further advice and assistance under section 16 of FOIA. The Commissioner also considers that the council complied with section 10(1) of FOIA when responding to the request.