The Assistant Information Commissioner has ordered Mid Suffolk District Council to disclose a copy of a 2004 tendering document for works done by a contractor. The council had previously offered to provide a redacted copy, but had refused to provide a complete copy on the ground that it contained financial information which was exempt from disclosure under section 43(2) of the Freedom of Information Act 2000. The Assistant Commissioner held that the council had failed to show that prejudice would be likely to occur to its or the contractor's commercial interests, and rejected arguments that disclosure would affect the tendering process or undermine the council's ability to achieve best value for money. This ruling provides some useful guidance for councils when they are submitting arguments on behalf of a contractor.