FOI reference: FOI/18/02398
Date received: 24 August 2018
Date responded: 21 September 2018
Details of any civil servants briefings, notes or prepared documents in 2018 on the topic of: pensions relief or anything regarding pensions arising from the 2018-19 Budget changes. On the 7 September, following a telephone call, we agreed that the second half of the request, related specifically to consideration of pension relief following changes to income tax as announced in the Scottish Budget in December 2017.
Our aim is to provide information whenever possible. We have applied the 38(1)(b) -Personal Information exemption to the information we have disclosed to you. I enclose a copy of all of the information you requested in PDF format in Annex A.
Some of the information you have requested is available online and I have provided a list of the relevant web links in Annex B. 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.
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses