FOI/202400433153 · FOI · partially withheld
Income tax correspondence with the UK Government: FOI release
Information requested
All correspondence between the UK and Scottish Government regarding income tax, including minutes/notes from meetings, and all internal correspondence, from the last three months? (25th June to 24th Sept inclusive).
Response
I enclose a copy of some of the information you requested. Some of the information you have requested is available from Income tax: Scottish Income Tax Board - gov.scot (www.gov.scot) 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 an exemption(s) under section(s) - S.29(1)(a) policy formulation, s.38(1)(b) personal information, S.27(1) Information intended for future publication, s.30(b)(ii) Free & Frank exchange of view, s.33(2)(a) UK Economic Information of FOISA applies to that information. The reasons why that exemption(s) applies 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
Some of the information you have requested is available from Income tax: Scottish Income Tax Board - gov.scot (www.gov.scot) 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 an exemption(s) under section(s) - S.29(1)(a) policy formulation, s.38(1)(b) personal information, S.27(1) Information intended for future publication, s.30(b)(ii) Free & Frank exchange of view, s.33(2)(a) UK Economic Information of FOISA applies to that information. The reasons why that exemption(s) applies are explained in the Annex to this letter.