FOI/202500466796 · FOI · partially withheld
Tax Advisory Group materials regarding income tax decisions by Scottish Government: FOI release
Information requested
1. The time and date when members of the Tax Advisory Group were informed by the income tax decisions taken by the Scottish Government in the 2025-26 Scottish Budget as set out in the Draft Budget published on Wednesday 4th December 2024.
2. All correspondence from the Cabinet Secretary for Finance & Local Government, or the Scottish Government, to members of the Tax Advisory Group relating to income tax decisions in the 2025-26 Scottish Budget, ahead of the publication of the Draft Budget on Wednesday 4th December 2024.
3. All correspondence from the Cabinet Secretary for Finance & Local Government, or the Scottish Government, to members of the Tax Advisory Group relating to income tax decisions in the 2025-26 Scottish Budget, between 4th December 2024 and 25th February 2025.
4. All correspondence sent to the Scottish Government by members of the Tax Advisory Group relating to income tax decisions in the 2025-26 Scottish Budget, ahead of the publication of the Draft Budget on Wednesday 4th December 2024.
5. All correspondence sent to the Scottish Government by members of the Tax Advisory Group relating to income tax decisions in the 2025-26 Scottish Budget, between 4th December 2024 and 25th February 2025.
Response
For ease, I have replied to each section of your request separately.
1. I enclose some of the information you requested. The answer to your question is 4th December 2024 at 15:47. I have attached Document 1, which is the email where TAG members were updated on tax decisions announced earlier that afternoon at the Scottish Budget 2025-26
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.
2. While our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested, as it does not exist. Tax rates are commercially and economically sensitive and, as such, we inform only the Scottish Fiscal Commission and HMRC of income tax decisions before parliament is updated.
This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.
3. The information you have requested is covered by 1) above.
4. While our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested, as it does not exist. Members of the Tax Advisory Group did not send the Scottish Government correspondence relating to income tax decisions ahead of the 2025-26 Scottish Budget.
This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.
5. I enclose some of the information you requested. I have attached Document 2 separately, which is an email exchange between Professor David Heald and Scottish Government officials.
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 for Professor Heald 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
I have attached Document 1, which is the email where TAG members were updated on tax decisions announced earlier that afternoon at the Scottish Budget 2025-26 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. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested. An exemption under section s.38(1)(b) of FOISA applies to some of the information you have requested.