Information relating to rate payers’ data is not available and is withheld under Section 31(1)(a) of the Freedom of Information Act 2000 (FOIA). This exemption relates to the prevention and detection of crime. We consider that this information could be used by individuals to commit fraud. We do not consider there is a general public interest in this information being known by the public at large and that the public interest test is met by ensuring that fraud is prevented and public funds protected. In addition, if this information is also personal data, this is additionally withheld under Section 40 of the FOIA.