Burial Ground Rates

Summary

The requester asked for financial statements and revenue budget submissions for the Onchan Burial Ground Authority from 2017 to 2024. The Department of Infrastructure provided some budget documents but exempted personal data and directed the requester to the Tynwald Library for the financial statements.

Key Facts

• Financial statements for the Onchan Burial Ground Authority are not held by the Department of Infrastructure but are available at the Tynwald Library.
• Some requested budget submission documents were withheld due to containing personal data.
• The response was issued on 17 July 2025 regarding a request received on 23 June 2025.
• The Department of Infrastructure cited Section 20 of the Act to refuse providing information already reasonably accessible.
• The Department of Infrastructure cited Section 25 of the Act to withhold absolutely exempt personal information.

Data Disclosed

• 31 March 2022
• 31 March 2021
• 31 March 2020
• 31 March 2019
• 31 March 2018
• 31 March 2017
• 31 March 2024
• 31 March 2023
• 2025-06-23
• 2025-07-24
• 17 July 2025
• 4746153
• 685500
• IM1 2RF

Exemptions Cited

• Section 20 of the Act (Information already reasonably accessible)
• Section 25 of the Act (Absolutely exempt personal information)
• Article 5 of the General Data Protection Regulation (Data protection principles)
• Article 6 of the General Data Protection Regulation (Conditions for lawful processing)

Original Request

Please provide: 1. Copies of the Financial Statements for Onchan Burial Ground Authority for the years ending 31 March 2022, 31 March 2021, 31 March 2020, 31 March 2019, 31 March 2018 and 31 March 2017. 2. Copies of the Burial Authorities Revenue Budget Submission by Onchan Burial Ground Authority for the years to 31 March 2024, 31 March 2023, 31 March 2022, 31 March 2021, 31 March 2020, 31 March 2019, 31 March 2018 and 31 March 2017 together with any supplementary documentation. 3. If a Burial Authorities Revenue Budget Submission form is not held in respect of any of the periods listed in 2. above then copies of any other documents submitted by Onchan Burial Ground Authority to justify the rate to be levied should be provided.

Data Tables (1)

Full Response Text

Department of Infrastructure Sea Terminal Building, Douglas, Isle of Man, IM1 2RF

Contact: FOI Response Team Telephone: (01624) 686785 Email: dpo-doi@gov.im

Our ref: 4746153 17 July 2025

Dear ###

We write further to your request, received 23 June 2025, which states:

"Please provide:

1. Copies of the Financial Statements for Onchan Burial Ground Authority for the years ending 31 March 2022, 31 March 2021, 31 March 2020, 31 March 2019, 31 March 2018 and 31 March 2017.

2. Copies of the Burial Authorities Revenue Budget Submission by Onchan Burial Ground Authority for the years to 31 March 2024, 31 March 2023, 31 March 2022, 31 March 2021, 31 March 2020, 31 March 2019, 31 March 2018 and 31 March 2017 together with any supplementary documentation.

3. If a Burial Authorities Revenue Budget Submission form is not held in respect of any of the periods listed in 2. above then copies of any other documents submitted by Onchan Burial Ground Authority to justify the rate to be levied should be provided."

Our response to your request is as follows: I have enclosed copies of the information.

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.

Information for question 1 of your request is available in the Tynwald Library. Please email Enquiries@tynwald.org.im or call 685500 to arrange access to the documents. Please refer to Appendix 1 and Appendix 2 for information related to question 2 of your request. Some of the information you have requested is absolutely exempt under section 25 of the Act (absolutely exempt personal information). The reasons why that exemption applies are that: • The Department of Infrastructure is satisfied that the information amounts to personal data of which you are not the data subject; and • The DepartmentInfrastructure can is satisfied that disclosure of the information would contravene one of the data protection principles as set out at Article 5 of the General Data Protection Regulation as it applies in the Isle of Man pursuant to the Data Protection (Application of GDPR) Order 2018, namely that the

Department of Infrastructure can only disclose the information where it would be fair, lawful and meet one of the conditions for lawful processing in Article 6 and in this case, none of those conditions have been met.
Please quote the reference number 4746153 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.