Publication - FOI/EIR release

Details of IR35 tax status of social security programme contractors: FOI release

Published: 10 Apr 2019

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

Published:
10 Apr 2019
Details of IR35 tax status of social security programme contractors: FOI release
FOI reference: FOI/19/00447
Date received: 12 Feb 2019
Date responded: 4 Apr 2019
Information requested

 

Details of the IR35 status of social security programme delivery manager provided by the supplier 2i Testing.

Copies of any correspondence between Scottish Government staff regarding the status of or queries around the IR35 assessment of the social security programme delivery manager role.

Copies of any IR35 assessment or tests run using the HMRC tool in relation to the social security programme delivery manager role.

Copies of any correspondence relating to any queries or clarifications with HMRC in relation to the social security programme delivery manager role.

How long has the role of social security programme delivery manager role been operating for and how long is the assignment through 2i Testing expected to run for.

 

Response

 

The current status of the updated role of Programme delivery manger is, inside IR35.
Copies of any correspondence between Scottish Government staff regarding the status of or queries around the IR35 assessment of the social security programme delivery manager role, are attached.

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 38(1)(b) (personal information) of FOISA applies to that information. The reasons why these exemptions applies are explained in the Annex to this letter.

The copy of the IR35 assessment or tests run using the HMRC tool in relation to the recently updated social security programme delivery manager role, is attached.
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 30 (b) (ii) (free and frank exchange of views) & 38(1) (b) (personal information) of FOISA applies to that information. The reasons why these exemptions applies are explained in the Annex to this letter.
There are no copies held of correspondence relating to any queries or clarifications with HMRC in relation to the social security programme delivery manager role. Services have been provided by 2i testing since January 2018, the social security programme delivery manager role was updated in November 2018, an end date for the post is not yet known.

 

ANNEX
REASONS FOR NOT PROVIDING INFORMATION

An exemption applies, subject to the public interest test
An exemption under section 30(b) (ii) of FOISA applies to some of the information you have requested. The deliberations around staff, securing appropriate resources in the programme, and the process of considering these represent the exchange of views to determine how best to proceed. As such, a safe space to consider and form views is needed to support rigorous engagement and consideration. To provide the workings around this consideration would remove the safe space and effectively inhibit the free and frank exchange of views for the purposes of deliberation.

These exemptions are subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, there is a greater public interest in allowing officials a private space within which to explore and refine the programme’s ongoing operations as a whole so it can adopt a position that is sound and likely to be effective. This private thinking space is essential to enable all options to be properly considered, so that good decisions can be taken.

A further exemption under 38(1) (b) of FOISA (personal information) also applies to this request for information. The information relating to personal data of junior staff disclosure would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018.

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.

 

About FOI

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Contact

Please quote the FOI reference
Central Enquiry Unit
Email: ceu@gov.scot
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road
Edinburgh
EH1 3DG