· FOI · partially withheld
Behavioural analysis on income tax in 2018: FOI release
Information requested
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Response
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Detected exemption language
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. On their website, the Commission provide : a range of resources on taxpayers’ behavioural responses and I have included the most relevant web links in Annex II for ease of reference 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 exemptions under sections 27(1) (information intended for future publication) and section 30(b)(ii) (free and frank exchange of views for the purposes of deliberation) of FOISA applies to that information. The reasons why these exemptions apply are explained below. Reasons for not providing information An exemption applies, subject to the public interest test: An exemption under section 27(1) of FOISA (information intended for future publication) applies to one document, the minutes of the August 2018 teleconference with the Council of Economic Advisers (CEA), because we intend to publish this information, in the form of a call readout, by December 2018, which is within 12 weeks of the date of your request. This exemption is subject to the ‘public interest test’.