Nurses correspondence to Derek Mackay regarding income tax: FOI release

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

FOI reference: FOI/18/03079  
Date received: 18 October 2018 
Date responded: 14 November 2018
Information requested
Any correspondence (emails, typed or handwritten notes, letters, phone calls, documents or otherwise) from nurses to Derek Mackay on the topic of income tax in 2018
  1. I enclose a copy of some of the information you requested.
  2. 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 under section 26(a) (disclosure prohibited by or under an enactment) of FOISA applies to that information. The reasons why that exemption applies are explained below.
Reasons for not providing information
An exemption applies.

An exemption under sections 26 (a) of FOISA applies to some of information you have requested. Some of the details in the requested correspondence constitute personal data and are therefore subject to the provisions of the Data Protection Act 2018 and the General Data Protection Regulation.
This exemption is not subject to the ‘public interest test’, so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption.
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foi-18-03079 Information requested


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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