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FOI/202500468632 · FOI · partially withheld

Correspondence between Scottish Government officials and Founder of Tax Policy Associates: FOI release

Published
2025-09-24
Received
2025-06-01
Responded
2025-06-26
Directorate
Tax Directorate
Topic
Money and tax, Public sector
Exemptions
38(1)

Information requested

“For the period 1st January 2023 - date, please provide copies of all email correspondence between the Scottish Government (including ministers, civil servants, and special advisers) and Dan Neidle, Founder of Tax Policy Associates.”

Response

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

An exemption under section s.38(1)(b) of FOISA applies to some of the information you have requested. Contact details of Scottish Government officials and TAG members have been redacted.

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.

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

An exemption under section s.38(1)(b) of FOISA applies to some of the information you have requested. 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.

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