FOI release

Response for a lookup table for UARN and UPRN data

Published 4 September 2025

FOI Request

“My FOI request is:

I would like a Lookup table to connect all publicly available UARN to the UPRN system.[…]

If the VOA rejects my request, then they must clarify the following; If the VOA releases millions of unique property identifiers with their open data, why will they not provide the publicly available key whose sole purpose is to link to other open data?”

Response

As required by section 1(1)(a) of the Act I confirm that although we hold information in scope of your request, we are unable to disclose it.  

Section 44(1)(a) of the FOIA states we cannot provide the information because another Act prevents disclosure.

Section 23(1A) of Commissioners for Revenue and Customs Act (CRCA) 2005 dictates that the fact there may be a legal gateway to disclose the information elsewhere has to be disregarded when we are responding to an FOI for identifying information. For example, the VOA makes the Rating List available under the Local Government Finance Act (LGFA) 1992 provisions, but this does not provide requesters with the right to obtain identifying data under the FOIA.

As you have specifically requested UPRN and UARN data, both of which are identifying in nature, the requested information is exempt from disclosure under Section 44(1)(a) of the FOIA and Sections 18 and 23 of CRCA 2005.

Section 44 is an absolute exemption which does not require consideration of a public interest test.  This means we cannot consider any benefit to the general public, including yourself that disclosing the information may bring.

Information is covered by section 23(1) CRCA when:

  • it is held for a function of HM Revenue and Customs (HMRC)
  • it relates to a ‘person’ who is identified, or who could be identified from the information

Held for a function of HMRC - The VOA is an Executive Agency of HMRC.  Our functions are identified in sections 7 and 10 of CRCA. The information you have requested is held for Rating List purposes, one of the functions of the VOA.

Relates to property where a person could be identified from the information - The term ‘person’ applies not just to individuals, but to any legal entity such as a company or partnership. The information you have requested is about properties identified by UARN and UPRN. There are many ways of linking this data to people by cross referencing with other information available to the public.

I have attached an appendix setting out the law, and an explanation of information we are unable to disclose under the FOIA.

Outside of FOIA (advice and assistance)

Information provided outside of the FOIA

The VOA is required to make the Non-Domestic Rating (NDR) lists publicly available. This is to allow a person “access to information to enable them to establish the state of the list” and is set out under paragraph 8(1) of schedule 9 of the Local Government Finance Act (LGFA) 1988.

To fulfil this statutory function the VOA publishes the lists at www.gov.uk/correct-your-business-rates.

Please note that there are terms and conditions attached to the use of the FYBR service and these can be viewed via the link: www.tax.service.gov.uk/business-rates-find/terms-and-conditions.

ICO Decision

ICO Reference: IC-166841-C9M4

Decision notices - ICO