By virtue of paragraph(s) 3 of Part 1 of Schedule 12A of the Local Government Act 1972.
Information relating to the financial or business affairs of any particular person (including the authority holding that information).
It is not in the public interest to disclose this information because it is commercially sensitive and, if published, would prejudice the ability of EMSS to operate competitively in the shared services market. For the avoidance of doubt, this exemption applies such that the report is exempt from publication by both Nottingham City and Leicestershire County Council.