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 of the sensitive nature of the business affairs referred to in the report that, if published, could prejudice the ability of EMSS to operate competitively in the shared services market.