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FOI/202600511332 · FOI · partially withheld

Scottish Building Safety Levy documentation: FOI release

Published
2026-07-22
Received
2026-03-18
Responded
2026-04-15
Directorate
Tax Directorate
Topic
Money and tax, Public sector
Exemptions
25(1), 29(1), 30, 33(1), 38(1), 34(1)

Information requested

All external correspondence sent to the government as well as minutes/notes from meetings held about Scottish Building Safety Levy, from the last month. (18 Feb – 18 March)

Response

I enclose a copy of most of the information you requested.

Some of the information you have requested is available from the Scottish Parliament Webpages - Scottish Parliament | Scottish Parliament Website. Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website listed, then please contact me again and I will send you a paper copy.

In relation to your ask for external correspondence sent to the Scottish Government, we have interpreted this as seeking incoming correspondence only. Related outgoing correspondence has been considered outwith the scope of your request and, where relevant, has been marked as such in the enclosed.

While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested. The following exemptions have been applied to some of the information requested:

Section 29(1)(a) – formulation or development of government policy An exemption under section 29(1)(a) of FOISA (formulation or development of government policy) applies to some the information requested because it relates to the formulation of the Scottish Government’s policy on the Scottish Building Safety Levy and to issues which remain under consideration in the context of work to prepare for the future introduction of the levy. This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, there is a greater public interest in high quality policy and decision-making, and in the properly considered implementation and development of policies and decisions. This means that Ministers and officials need to be able to consider all available options and to debate those rigorously, to fully understand their possible implications. Their candour in doing so will be affected by their assessment of whether the discussions on the introduction of the Scottish Building Safety Levy will be disclosed in the near future, when it may undermine or constrain the Government’s view on that policy while it is still under discussion and development.

Section 29(1)(b) – Ministerial communications An exemption under section 29(1)(b) of FOISA (Ministerial communications) applies to some of the information requested because it relates to communications between Scottish Ministers. This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, there is a greater public interest in allowing Ministers a private space within which issues can be explored and refined, until the Government as a whole can reach a decision that is sound and likely to be effective. This private thinking space also allows for all options to be properly considered, so that good decisions can be taken. Premature disclosure is likely to undermine the full and frank discussion of issues between Ministers, which in turn will undermine the quality of the decision making process.

Section 30(b)(ii) – free and frank exchange of views for the purposes of deliberation An exemption under section 30(b)(ii) of FOISA (free and frank exchange of views) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially the free and frank exchange of views for the purposes of deliberation. This exemption recognises the need for officials to have a private space within which to discuss issues and options with external stakeholders before the Scottish Government reaches a settled public view. Disclosing the content of these discussions with industry representative bodies on the Scottish Building Safety Levy will substantially inhibit such discussions in the future, because these stakeholders will be reluctant to provide their views fully and frankly if they believe that those views are likely to be made public, particularly while these discussions are still ongoing and decisions have not been taken. This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstancesof this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, there is a greater public interest in allowing Ministers and officials a private space within which to communicate with appropriate external stakeholders as part of the process of exploring and refining the Government’s position on the Scottish Building Safety Levy until the Government as a whole can adopt a policy that is sound and likely to be effective. This private space is essential to enable all options to be properly considered, so that good policy decisions can be taken based on fully informed advice and evidence, such as that provided by industry representative bodies. Premature disclosure is likely to undermine the full and frank discussion of issues between the Scottish Government and these stakeholders, which in turn will undermine the quality of the policy making process, which would not be in the public interest. There is also an important public interest in avoiding the loss of stakeholder confidence in cases where they thought they were providing comments in confidence, which would be inevitable if an individual’s contribution was released against their wishes.

Section 33(1)(b) – commercial interests An exemption under section 33(1)(b) of FOISA (commercial interests) applies to some of the information requested. This exemption applies because disclosure of this particular information would, or would be likely to, prejudice substantially the commercial interests of correspondents. This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption.

Section 38(1)(b) – applicant has asked for personal data of a third party An exemption under section 38(1)(b) of FOISA (personal information) applies to some of the information requested because it is personal data of a third party, ie names, email addresses and personal contact numbers 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.

Where redactions have been made to individual documents under any of the above exemptions, the fact of the redaction and the particular exemption applied has been set out in context in the enclosed.

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

Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. The following exemptions have been applied to some of the information requested: Section 29(1)(a) – formulation or development of government policy An exemption under section 29(1)(a) of FOISA (formulation or development of government policy) applies to some the information requested because it relates to the formulation of the Scottish Government’s policy on the Scottish Building Safety Levy and to issues which remain under consideration in the context of work to prepare for the future introduction of the levy. This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption.

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