FOI002824 FOI Council Tax

Short Description
Council Tax Enforcement
Reference number
FOI002824
Date
11/03/2026
Request

Follow up to FOI002415

Thank you for your previous response to my Freedom of Information request Ref:
I am writing to submit a new Freedom of Information request in relation to the same information. I recognise that the window for an internal review of your original response has passed, and I am therefore approaching this as a fresh FOI request rather than a review.

My original request asked for:
1a
1b
1c
1d: The number of enforcement letters issued by enforcement agents on behalf of the council
1e: The number of enforcement visits made by enforcement agents on behalf of the council This information was withheld on the basis that it is "not held." I would ask you to reconsider this position for the following reasons.

1. Information held on behalf of the authority Under section 3(2) of the Freedom of Information Act 2000, information is held by a public authority if it is held by another person on behalf of the authority. Enforcement agents are appointed by the council to carry out council tax enforcement as part of the authority's statutory functions. Any data relating to enforcement activity undertaken on the council's behalf is therefore held for the purposes of the Act, regardless of whether it is stored on the council's own systems or those of its contractors.

2. Control and access
The information requested relates to operational activity carried out in the council's name and under its authority. It is reasonable to expect that the council has contractual access to such data, or can obtain it from its enforcement agents for governance, audit, and oversight purposes. The fact that the information may not be routinely collated does not mean it is not held for FOI purposes.

3. Former contractors
Where enforcement activity was undertaken by providers during the period covered by the request, the council remains the data controller in respect of the statutory function being exercised. The ending of a contract does not, in itself, mean the information is not held or not retrievable.

4. Reasonable steps
If the council does not already hold the information in report form, I would expect reasonable steps to be taken to obtain it from the relevant enforcement agents, in line with the ICO's guidance on information held by contractors.

5. Partial disclosure
If some elements of the information cannot be obtained, I would ask that the council clearly identifies which parts are genuinely not held, and provides the remainder rather than refusing the request in full.