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FOI/202500488531 · FOI · partially withheld

Correspondence on First Minister’s Tax Claim and Potential Correction: FOI release

Published
2026-01-20
Received
2025-10-09
Responded
2025-11-06
Directorate
Tax Directorate
Topic
Money and tax, Public sector
Exemptions
38(1)

Information requested

At FMQs on 2nd October 2025, John Swinney said this:

“Over half of taxpayers in Scotland continue to pay less tax than if they lived elsewhere in the United Kingdom.”

Please provide all internal and external correspondence (including by direct messaging application) and notes of phone calls or meetings (in person or virtual) involving Scottish Government ministers, civil servants special advisers, or press officers, which discuss the veracity of John Swinney’s above remarks, and/or the question of whether a correction to the Official Report was necessary.

Response

While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because an exemption(s) under section(s) s30(b)(ii) (Free and Frank exchange of views), s.38(1)(a) (personal data of applicant), s.38(1)(b) (personal information) of FOISA applies to that information. The reasons why that exemption(s) applies are explained in Annex A, attached to this letter.

About FOI

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

Detected exemption language

Response While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because an exemption(s) under section(s) s30(b)(ii) (Free and Frank exchange of views), s.38(1)(a) (personal data of applicant), s.38(1)(b) (personal information) of FOISA applies to that information. The reasons why that exemption(s) applies are explained in Annex A, attached to this letter.

Attachments

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