Copy of VAT sharing agreement currently used

Summary

A request for a copy of the current VAT sharing agreement was refused by the Office of the Clerk of Tynwald because they do not hold the information. The authority advised the requester to contact the Customs and Excise Division of the Treasury and provided links to previously published revenue sharing arrangements.

Key Facts

• The Office of the Clerk of Tynwald does not hold the requested VAT sharing agreement.
• The request was refused under section 11(3)(a) of the Freedom of Information Act 2015.
• The Customs and Excise Division of the Treasury is suggested as the correct authority to contact.
• Previous revenue sharing arrangements from 2009, 2011, and 2013 are published online by the Treasury.
• A Final Expenditure Revenue Sharing Arrangement was agreed upon on 2nd March 2016.

Data Disclosed

• 2017-03-24
• 2017-03-31
• IM82281I
• 1979
• 2009
• 2011
• 2013
• 2nd March 2016
• 15th March 2016
• 19th July 2016
• 01624 685520
• IM99 1AG
• IM1 3PW

Exemptions Cited

• Section 11(3)(a) of the Freedom of Information Act 2015 (Information not held)

Data Tables (1)

Full Response Text

Page 1 www.tynwald.org.im

31/03/2017

REQUEST UNDER THE FREEDOM OF INFORMATION ACT 2015 (“the Act”) REFERENCE NUMBER: IM82281I

Dear

Your request

You asked for: A copy of the VAT sharing agreement that is currently being used.

Response to your request

Under section 11(3)(a) of the Freedom of Information Act 2015 we are refusing your request on the grounds that a practical refusal reason exists, namely that the Office of the Clerk of Tynwald does not hold the information that you have requested.

You may wish to contact the Customs and Excise Division of the Treasury who may be able to help you. You may wish to resubmit your request to that public authority under the Act. The online portal for making a request is found at https://www.gov.im/about-the-government/freedom-of-information/make-a-freedom-of-information-request/. Alternatively, you could contact the Division directly at Custom House, North Quay, Douglas, IM99 1AG.

You may find the following information useful. The Customs and Excise Agreement 1979 and associated revenue sharing arrangements from 2009, 2011 and 2013 have been published by the Isle of Man Treasury and are today available at the following location: https://www.gov.im/categories/tax-vat-and-your-money/customs-and-excise/international-trade-and-the-isle-of- man-requirements-and-standards/revenue-sharing/.

A statement about a revenue sharing formula agreed on 2nd March 2016, the Final Expenditure Revenue Sharing Arrangement, was made by the Treasury Minister in Tynwald on 15th March 2016: http://www.tynwald.org.im/business/OPHansardIndex1416/5945.pdf.

A question about the publication of a document describing how the Final Expenditure Revenue Sharing Arrangement will work in practice was answered by the Treasury Minister in Tynwald on 19th July 2016: http://www.tynwald.org.im/business/OPHansardIndex1416/6567.pdf.

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

Legislative Buildings Douglas Isle of Man IM1 3PW British Isles

Telephone: 01624 685520

Office of the Clerk of Tynwald Oik Cleragh Tinvaal

Oikyn Slattyssagh Doolish Ellan Vannin IM1 3PW Ny Ellanyn Goaldagh

Chellvane: 01624 685520

Page 2 to Roger Phillips, Clerk of Tynwald at r.phillips@tynwald.org.im or the address above. An electronic version and paper version of our complaint form can be found by going to our website. 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; 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 rights to review is on the Information Commissioner’s website at: https://www.inforights.im/

Further information about Freedom of Information requests can be found on the Isle of Man Government website: https://www.gov.im/foi

Should you have any queries concerning this letter, please do not hesitate to contact me.

Yours sincerely

Email | foi@tynwald.org.im