The Information Tribunal has considered a case where a decision notice had been issued by the Information Commissioner because the Home Office had not been able to locate a copy of a report requested under the Freedom of Information Act 2000 (FOIA), nor any evidence of its destruction. The Tribunal concluded that the Home Office should have been regarded as "holding" the report for the purposes of section 1(1) of the FOIA despite this, but that it could nevertheless rely on section 12 of the FOIA, which provides that a public authority is not obliged to comply with a request for information if it estimates that the cost of doing so would exceed the "appropriate limit". Section 12 of the FOIA could be relied on not only where a costs estimate was made by an authority before a search had commenced, but also where a search had been embarked on and the appropriate cost limit had been reached. Case: Mr P Quinn v Information Commissioner EA/2006/0010, 15 November 2006.