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FOI/202500496330 · FOI · partially withheld

Recorded communications containing certain phrases: FOI release

Published
2026-02-23
Received
2025-12-01
Responded
2025-12-23
Directorate
Tax Directorate
Topic
Money and tax, Public sector
Exemptions
33(2), 30

Information requested

Any recorded communications from 13 November 2025 to the present that contain any of the following phrases ‘performance gap’, ‘reconciliation’, or ‘lower growth’. This includes emails, briefings, letters, and any other recorded correspondence held on Scottish Government systems.

Response

I enclose a copy of some of the information you requested, please see Annex B to this letter.

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 under sections 33(2)(a) (The Economic Interests of the UK) and Sections 30(b)(i)(ii) (free and frank provision of advice and exchange of views in relation to Ministerial & official discussions and policy formulation) of FOISA applies to that information. The reasons why those exemptions apply are explained in Annex A 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

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 under sections 33(2)(a) (The Economic Interests of the UK) and Sections 30(b)(i)(ii) (free and frank provision of advice and exchange of views in relation to Ministerial & official discussions and policy formulation) of FOISA applies to that information. The reasons why those exemptions apply are explained in Annex A to this letter.

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