Details of UK VAT sharing agreement

Summary

The requester asked for a full copy of the Isle of Man VAT sharing agreement with the United Kingdom. The Treasury refused to send the document because the information is already reasonably accessible to the public on the Customs and Excise Division's website.

Key Facts

• The request was received on 15 February 2022 and responded to on 18 February 2022.
• The Treasury cited Section 20 of the Freedom of Information Act 2015 as the reason for not providing the document.
• The requested VAT sharing agreement is available on the Customs and Excise Division's website.
• The method for calculating the Island's share of common duties is also publicly available online.
• The case reference number is 2268090.

Data Disclosed

• 2268090
• 15 February 2022
• 18 February 2022
• Section 20
• 2018
• IM1 3PU
• 01624 685605

Exemptions Cited

• Section 20 of the Freedom of Information Act 2015 (Information reasonably accessible)

Original Request

Under the freedome of Information act, I would like to see a full copy of the Isle of Man VAT sharing agreement with the United Kingdom?

Data Tables (1)

Full Response Text

The Treasury

Yn Tashtey

Dear

We write further to your request which was received on 15 February 2022 and which states:

"Under the freedom of Information act,

I would like to see a full copy of the Isle of Man VAT sharing agreement with the United Kingdom?"

While our aim is to provide information whenever possible, under section 20 of the Act, we are not required to provide information in response to a request if it is already reasonably accessible to you, whether free of charge or on payment of a fee.

In this case, the information requested is in the public domain and can be found on the Customs and Excise Division’s website as follows:

The ‘VAT sharing agreement’ is available here: Customs & Excise Agreement 2018.

The method for calculating the Island’s share of ‘common duties’ (predominantly VAT) is available here.

For this reason, an exemption under section 20 of the Act applies to the disclosure of this information.

Please quote the reference number 2268090 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.

Freedom of Information Seyrsnys Fysseree

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

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

Government Website: www.gov.im Date: 18 February 2022

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

FOI Coordinator