FOI/202400444260 · FOI · partially withheld
Scottish Conservatives proposal for tax cuts documentation: FOI release
Information requested
1. Copies of any briefing material, meeting details, or correspondence prepared or shared by the Scottish Government regarding Scottish Conservative proposals for tax cuts.
2. A list of attendees for any meetings on this topic, along with dates and minutes, if available.
Response
I enclose a copy of some of the information you requested.
An exemption under sections s.29 (1)(a) and s.30 (b) of FOISA applies to the information you have requested. This is because the contents of the documents in scope of your request relate to the formation of government policy ahead of the Scottish Budget, and advice provided by officials during this period.
These exemptions are 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 some public interest in release because it would outline government considerations of opposition parties proposals ahead of the Scottish Budget. However, this is outweighed by the public interest in maintaining the free and frank provision of advice from officials to Ministers as part of the policy making process ahead of fiscal events.
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 sections s.29 (1)(a) and s.30 (b) of FOISA applies to the information you have requested. These exemptions are 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.