Pensions relief or anything regarding pensions arising from 2018-19 Budget: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.

FOI reference: FOI/18/02398
Date received: 24 August 2018  
Date responded: 21 September 2018
Information requested
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.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at
FOI-18-02398 - Annex A and B- list of documents and links
FOI-18-02398 - related documents
FOI-18-02398 - Minute to Ministers


Please quote the FOI reference
Central Enquiry Unit 
Phone: 0300 244 4000 
The Scottish Government 
St Andrew's House 
Regent Road 

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