Dear Inland Revenue Department,

What is the number of MPs owning LTC's with tax losses related to residential properties owned by them ?

Yours faithfully,

s devoy

Dear oia,
I object to the reasons given for refusal of my request for the number of MPs owning LTCs with tax losses related to residential properties owned by them.
The reasons given were that... "as the information requested relates to the financial affairs of individual taxpayers, it is considered sensitive revenue information. Section 18 of the TAA states that sensitive revenue information can only be released if there is a permitted disclosure. There is no permitted disclosure.....I have decided to refuse your request under section 18(c)(i) of the OIA." (contrary to the provisions of a specified enactment).
However, the TAA, Section16C Key Terms, states:
"Meaning of sensitive revenue information
For the purposes of this subpart and schedule 7, sensitive revenue information—
(a) means revenue information that relates to the affairs of a person or entity—
• (i) that identifies, or is reasonably capable of being used to identify, the person or entity, whether directly or indirectly; or
• (ii) that might reasonably be regarded as private, commercially sensitive, or otherwise confidential; or
• (iii) the release of which could result in loss, harm, or prejudice to a person to whom or to which it relates: "
I contend that disclosing the number of MPs does not identify any individual person or entity, so cannot be defined as sensitive revenue information as defined in TAA Section 16C, and therefore that OIA Section 18(c)(i) does not apply,

Yours sincerely,

s devoy

Dear Commissioners Correspondence,
[email address]
Dear Mr Donoghue
Thank you for your belated response to my complaint to the Ombudsman’s Office about IRD refusal of my information request, which I quote below.
“I object to the reasons given for refusal of my request for the number of MPs owning LTCs with tax losses related to residential properties owned by them.
The reasons given were that... as the information requested relates to the financial affairs of individual taxpayers, it is considered sensitive revenue information. Section 18 of the TAA states that sensitive revenue information can only be released if there is a permitted disclosure. There is no permitted disclosure.....I have decided to refuse your request under section 18(c)(i) of the OIA - contrary to the provisions of a specified enactment.( TAA Section 16C)
I contend that disclosing the number of MPs does not identify any individual person or entity, so cannot be defined as sensitive revenue information as defined in TAA Section 16C, and therefore that OIA Section 18(c)(i) does not apply,”
In your letter to me dated 3 February 2020 you refer to TAA Section 16C.
“The purpose of subpart 16 of the TAA is to provide the Commissioner with the necessary authority to protect the confidentiality of sensitive revenue information. Sensitive revenue information, as you have identified is defined in section 16C(3), as being information that relates to the affairs of a person or entity that might reasonably be regarded as private, commercially sensitive, or otherwise confidential…
Information disclosed in individuals tax returns is reasonably considered private, commercially sensitive and otherwise confidential, and its release could result in prejudice to the person whom it relates.”
I note that you are referring to 16C 3(a) (ii) and (iii), but not to 3(a) (i) and (b),
“Tax Administration Act- 16C Key terms
(3) Meaning of sensitive revenue information
For the purposes of this subpart and schedule 7, sensitive revenue information—
(a) means revenue information that relates to the affairs of a person or entity—
• (i) that identifies, or is reasonably capable of being used to identify, the person or entity, whether directly or indirectly; or
• (ii) that might reasonably be regarded as private, commercially sensitive, or otherwise confidential; or
• (iii) the release of which could result in loss, harm, or prejudice to a person to whom or to which it relates:
(b) does not include aggregate or statistical data that may contain information about the person or entity to the extent to which the information does not meet the requirements of paragraph (a).”
Are you able to give an example of how disclosing the number of MPs owning LTCs with tax losses related to residential properties owned by them might identify any individual MP?
Or even only disclosing the number of MPs owning LTCs?
Your letter also refers me to the MPs Register of Pecuniary Interests. The Register contains many personal financial details of each MP. The 2017 Standing Orders define the purpose of the Register …as being “to record members’ interests, thereby providing transparency and strengthening public trust and confidence in parliamentary processes and decision-making”. Might this involve assuring the public that MP do not have a “vested interest” -“a special interest in protecting or promoting that which is to one's own personal advantage.”?
Best wishes
S Devoy

Yours sincerely,

s devoy