FOI/202600511053 · FOI · already published
Scottish tax payers comparison to English counterparts: FOI release
Information requested
All documentation held, including minutes/notes from meetings, correspondence sent and received (including internal), analysis and briefings, about Scottish taxpayers paying less tax than their English counterparts, between December 15 2025 and February 15 2026.
Response
I enclose a copy of some of the information you requested.
In addition some of the information you have requested is available from the Scottish government website such as the Scottish Income Tax 2026 to 2027: technical factsheet, Scottish Budget 2026 to 2027: distributional analysis and other recent FOIs on similar subject in the time frame given. 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(s) listed, then please contact me again and I will send you a paper copy.
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 are held under sections:
s.29(1)(a) (policy formulation) s.38(1)(b) (personal information), S.30(b)(i)(ii) (Free and frank discussion of advice and exchange of views) S.27(1) (Information with a view to publication) S.25(1) (Information otherwise accessible) of FOISA applies to that information.
The reasons why these exemptions apply are explained in the Annex 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
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. 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 are held under sections: s.29(1)(a) (policy formulation) s.38(1)(b) (personal information), S.30(b)(i)(ii) (Free and frank discussion of advice and exchange of views) S.27(1) (Information with a view to publication) S.25(1) (Information otherwise accessible) of FOISA applies to that information. The reasons why these exemptions apply are explained in the Annex to this letter About FOI The Scottish Government is committed to publishing all information released in response to Freedom of Information requests.