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                           The records at issue comprise (i) an advisory report prepared by a property consultancy firm for the IDA concerning the potential purchase of the site in question, and (ii) the agenda and notes of an internal meeting of the IDA property committee with respect to the site.
                           ���The redacted information in the first record includes information relating to the site folio details, details of the previous owners' expenditure on and prior plans for the site, a range of figures relating to the site including a potential valuation figure and details relating to other comparable sites.
                           ���The information redacted from the second record includes the date of the internal meeting and the meeting number, information concerning the IDA land bank, possible potential future use for the site, the IDA's engagements with the landowner, the site folio, and the identity of the landowner.
                     ����By request dated the 28 th of June, 2021, Right to Know CLG ("Right to Know") sought access pursuant to the 2014 Act to copies of any "valuation reports, cost benefit analyses or business case associated with" the purchase by the IDA of a 39-acre site in Drogheda, County Louth in 2021, the acquisition of which had been reported upon in the media.� In making the request, Right to Know referred to a previous decision of the Commissioner.
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