Under section 21 of the Act, HMRC are not required to provide information in response to a request if it is already reasonably accessible to you. The information you requested is available on the Department’s website. If you do not have access to the internet at home, you may be able to use facilities at your local public library, or you can request a paper copy by contacting me.
The information may be found in the HMRC departmental accounts at the following link:
The number of cases and figures from 1 December 2009 to 31 March 2010 are included in the 2009-10 accounts on page 81, 33 (b) special payments.
You will see from the accounts that compensation payments are made for a variety of reasons. HMRC are unable to state specifically the number of 'worry and distress' payments as to extract this information would exceed the fees limit.
The figures from 1 April 2010 to 30 November 2010 are not yet finalised but will be included in the 2010-11 accounts and published on the HMRC website once the accounts have been agreed and audited. This information is therefore covered by the exemption in section 22 of the Act - information to be published at a future date.
Section 22 exempts information which is held by a public authority with a view to its publication, by the authority or any other person, at some future date (whether determined or not).
Section 22(1) FOIA applies if three conditions are met:
a) There was an intention to publish at the time the request was received; there was.
b) It is reasonable to withhold the information until the planned publication date.
c) It is not in the public interest to disclose the information.
In considering (b) and (c) above I have taken account of a number of factors.
I accept that it is reasonable and in the public interest that HMRC is open about its procedures and practices. But I take account of the fact that that interest will be met by our planned future publication.
The public interest in permitting public authorities to publish in a manner and form and at a time of their own choosing is important for the effective conduct of public affairs.
I also think that favouring a single applicant with the information
could result in 'unfairness' to others who might be interested
and I believe it is fair and thus reasonable for the information
to be disclosed to everyone at the same time. It would not be
in the wider public interest to favour one single applicant.
On balance I therefore conclude it is both reasonable and in
the public interest to withhold this information.
