2023, the DLUHC is still continuing discussion with partners and interested parties, and final detailed decisions by Ministers have yet to be taken on the decided policy. Thus, the “formulation” stage has not yet been concluded for any of the strands of work: site selection, design, implementation and operation of both the Memorial and its Learning Centre content. Those former decisions therefore still apply. The s.35 class-based exemption is clearly engaged and applies. The Commissioner has effectively applied the public interest test and correctly determined that the balance of public interest is therefore not in favour of disclosure.” 12. In so far as the Appellant made further submissions in his GoA whereby, he argues that the Commissioner has also failed to take into account changing circumstances since 2020, including the cost increases and the many significant risks identified by the NAO. The Tribunal considers the relevant time for consideration being the time of refusal, negates this argument. 13. The Appellant has provided the Tribunal with further arguments in response to the second respondents response to the GoA which are as follows; (1) “Assessing optimism bias obviously involves judgment rather than being a mechanistic assessment, but that does not make it a policy matter for the Department, which is constrained by the Treasury’s Green Book guidance. If it is judged that assessing optimism bias is sufficiently related to formulating policy to engage the s.35 exemption, the tangential nature of that link must have an impact on the public interest balance. Disclosure of the figures on their own would indicate whether the assessment of optimism bias is broadly within Treasury guidelines or not. The Department may decide that it wishes to add some sort of context, but it is not credible that that would require publication of the whole of the business case. 10