The complainant submitted a four part request for information held by Isle of Wight Council (the council) about council tax revenue and its funding of pension contributions to the Local Government Pension Scheme (LGPS). The council provided information in response to parts 1 and 3 of the request. It said that it did not hold the information requested in part 2 and, at internal review, also confirmed that it did not hold the information requested in part 4. The Commissioner’s decision is that, on the balance of probabilities, the council does not hold recorded information falling within the scope of parts 2 and 4 of the request. The Commissioner also finds that section 16 did not require the council to calculate or estimate the proportion requested in part 2.