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FOI/202300344965 · FOI · partially withheld

Correspondence regarding Scottish Aggregates Levy proposal: FOI release

Published
2023-04-03
Received
2023-02-24
Responded
2023-03-20
Directorate
Tax Directorate
Topic
Money and tax, Public sector
Exemptions
38(1), 34(1)

Information requested

All correspondence between the Scottish Government and the UK Government regarding the Scottish Aggregates Levy proposal and the current UK wide Aggregates Levy. Please provide any letters, emails, phone calls, What’s App messages, etc that are related from May 2021 until the present time.

Response

I attach a copy of most of the information you requested in the attached Annex. However, an exemption(s) under section s.38(1) of FOISA applies to some of the information you have requested. This is because it is personal data of a third party, i.e. names and contact details, and disclosing it would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018. This exemption is not subject to the 'public interest test', so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption. You may wish to contact Revenue Scotland at info@revenue.scot who may also be able to help you with this request. Further advice can be found here: FOI Revenue Scotland. About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.

Detected exemption language

However, an exemption(s) under section s.38(1) of FOISA applies to some of the information you have requested. names and contact details, and disclosing it would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018. This exemption is not subject to the 'public interest test', so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption.

Attachments

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