The complainant requested information held by Isle of Wight Council (the council) about how council tax revenue has been used to fund the council’s borrowing and debt servicing costs within a particular time period. The council provided the complainant with some information, including details of published information relating to council tax income and expenditure. The complainant disputes the council’s response to the part of the request where it said that it did not hold recorded information showing the allocation of council tax income to borrowing and debt servicing costs. The Commissioner’s decision is that, on the balance of probabilities, the council does not hold recorded information showing the allocation of council tax income to borrowing or debt servicing costs.