Correspondence regarding Non-Domestic Rates Income reduction: FOI release

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

Information requested

Any internal correspondence between officials and ministers from 20 March to date about the reduction of Non-Domestic Rates Income.
Any internal briefings or memos produced for ministers from 20 March to date about the cost reducing non-domestic rates across Scotland


I should state that we have answered both of your requests together. While the aim of the Scottish Government is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because exemptions under section 30(b)(i), of the Freedom of Information (Scotland) Act 2002 (FOISA) applies to that information.

An exemption under section 30(b)(i) of FOISA (free and frank provision of advice) applies to some of the information you have requested. This exemption because disclosure would, or would be likely to, inhibit substantially the free and frank provision of advice. This exemption recognises the need for officials to have a private space within which to provide free and frank advice to ministers before the Scottish Government reaches a settled public view. Disclosing the content of free and frank advice would substantially inhibit the provision of such advice in the future. 

An exemption under section 38(1)(b) of FOISA applies to some of the information you have requested. 
This exemption applies to data that is considered to be personal data. This exemption is subject to the 'public interest test'. Where the content of a document is considered personal data, this information has been redacted.

The Scottish Government does hold some documents that fall within the scope of your request. Where the content of a document pertains to information that is not considered within the scope of your request, this information has been redacted. I have enclosed PDF attachments of the documents that fall within the scope of your request. I have included a table below of the documents that have been provided to you. The dates listed are those of the most recent correspondence in an email chain.

Table of Documents:

Correspondence 1

28 July 2020 - 14:10

Correspondence 2

28 July 2020 - 09:19

Correspondence 3

7 July 2020 - 15:25

Correspondence 4

6 July 2020 - 19:57

Correspondence 5

13 June 2020 - 16:34

Correspondence 6

20 March 2020 - 08:38

Correspondence 7

20 March 2020 - 16:04

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-202000066359 - Information released - Correspondence 1-7


Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

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