Our guide to how we will handle your request under the Freedom of Information Act 2000

Introduction

The HM Revenue & Customs (formerly the Inland Revenue) is responsible, under the overall direction of Treasury Ministers, for the Valuation Office Agency (VOA). The VOA is an Executive Office of the Department and provides valuations for land and buildings to a variety of public sector customers.

Freedom of Information Act 2000

The Freedom of Information Act 2000 became law on 30 November 2000. The Act does 2 main things;

• It gives applicants a general right of access to all types of recorded information held by public authorities, although there are some exemptions from that right.

• Imposes an obligation on public authorities, including HM Revenue & Customs (and Valuation Office Agency), to produce and maintain a Publication Scheme approved by the independent Information Commissioner.

Individual requests from 1st January 2005

The right of access, under the Act, applies to all types of recorded information held by the Department regardless of the date the information was created. The Act does, however, set out some exemptions to this right. Anyone will be able to make a request for information under the right of access. Unless the information falls under one of the specific exemptions in the Act, you will be entitled, on making a request under the right of access to this Department:

• to be informed in writing by the Department whether it holds information of the type you requested and, if that is the case,
• to have that information given to you, where possible, in the manner you have requested, for example as a copy or summary, or you may ask to inspect the record.

How to apply for information

First you should look to see if we already publish the information you want. You can do this by looking at the Classes of Information (www.hmrc.gov.uk/freedom/foi-05.htm)

in our Publication Scheme (www.hmrc.gov.uk/freedom/foi-02.htm) or by using our Search facility on this Site.

If you cannot find what you want please write or e-mail to the:-

The Freedom of Information and Data Protection Unit 
Room BP5001
Danstanburg House
Longbenton
Newcastle Upon Tyne
NE98 1ZZ

Fax: 0191 2253098
Email: michael.armstrong@hmrc.gsi.gov.uk

You must:-

• State your name
• Give an address for correspondence
• Describe as fully as possible the information you are seeking

It would be also be helpful if you gave a telephone number in case we need to discuss your request with you.

How we will handle requests

The Act sets a time limit for dealing with a request for information. The HM Revenue & Customs (including the VOA) will have to respond to requests within 20 working days. The Act also provides for an appeal mechanism allowing you to apply to the Information Commissioner, who enforces the Act (see below), for a decision as to whether the Department dealt with a specified request in accordance with the Act.

The VOA may charge a fee for processing a Freedom of Information access request. The fee will be calculated according to the Fees Regulations. Under the Act, fees may be charged in respect of the time spent in efficiently locating or copying records, based on a standard hourly rate. No charges may apply in respect of the time spent by the Department in considering requests. If a fee is required, the 20 working days will be extended by up to 3 months until the fee is paid.