Retail business tax

Summary

A request was made to identify companies that paid the Isle of Man Retail Business Tax in the past 24 months, but the Treasury refused to disclose the information.

Key Facts

• The request was received by the Treasury on 20 April 2020.
• The response was issued on 23 April 2020 with the outcome 'No information sent - all held but exempt'.
• The refusal is based on Section 27 of the Freedom of Information Act 2015.
• Section 106 of the Income Tax Act 1970 prohibits the disclosure of taxpayer data.
• The Assessor has a statutory duty of confidentiality regarding all income tax documents.

Data Disclosed

• 24 months
• 20 April 2020
• 23 April 2020
• 1268646
• Section 27
• Section 27(1)(a)
• Section 106
• 1970
• 2015

Exemptions Cited

• Section 27 of the Freedom of Information Act 2015 (Information the disclosure of which is restricted by law)
• Section 106 of the Income Tax Act 1970 (Information confidential)

Original Request

In the past 24 months, what companies have paid the IOM Retail business tax?

Data Tables (1)

Full Response Text

Freedom of Information Seyrsnys Fysseree

The Treasury Government Office, Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 1268646 23 April 2020

Dear ###

We write further to your request which was received on 20 April 2020 and which states:

"In the past 24 months, what companies have paid the IOM Retail business tax?"

Whilst our aim is to provide information whenever possible, in this instance the information you have requested is absolutely exempt from disclosure under section 27 of the Freedom of Information Act 2015 (information the disclosure of which is restricted by law).
Specifically, under section 27(1)(a) of the Act, information is absolutely exempt information if its disclosure by the public authority holding it is prohibited by or under any statutory provision.
The provisions of section 106 of the Income Tax Act 1970 (Information confidential) requires that all taxpayer data is held in the strictest confidence by the Assessor.
Every person; (a) having any official duty under or in respect of the Income Tax Acts; (b) engaged in the duties of collecting, accounting for, or otherwise managing, the revenues of customs and excise; or (c) engaged in the assessment, collection or enforcement of national insurance contributions or rating of national insurance funded benefits, has a duty of confidentiality in relation to all income tax documents and information.

In this case therefore, the Assessor is unable to disclose the information you have requested, as such disclosure is prohibited by section 106 of the Income Tax Act 1970. Please quote the reference number 1268646 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on; 1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision. More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im. Should you have any queries concerning this letter, please do not hesitate to contact me. Further information about freedom of information requests can be found at www.gov.im/foi.

I will now close your request as of this date.

Yours sincerely