Agricultural Property Relief correspondence with the UK Government: EIR release

Information request and response under the Environmental Information (Scotland) Regulations 2004.


Information requested

Any correspondence between the Scottish Government and the UK Government related to the changes made to Agricultural Property Relief or funding for agriculture in the UK Government’s Autumn Budget.

Response

I am able to provide the information you requested below:

The Cabinet Secretary for Finance and Local Government wrote to the Chancellor of the Exchequer in advance of the UK Budget. This letter was published on the Scottish Government website on 24 September and is available here: UK Autumn Budget: Letter to UK Government - gov.scot (www.gov.scot)

In this letter the Cabinet Secretary stated: “I would welcome early engagement on reserved tax changes that may have an impact in Scotland to ensure the distinct nature of the Scottish devolved tax system is fully considered. This is especially important if UK tax changes have the potential to directly impact the Scottish budget, such as changes to Capital Gains Tax, Inheritance Tax or tax relief on pension contributions.”

As Agricultural Property Relief is a subset of Inheritance Tax, I consider this to be relevant to your enquiry.

In the same letter, the Cabinet Secretary for Finance and Local Government said, in relation to the UK Spending Review: “It is important that there is meaningful involvement of the devolved governments throughout the spending review process. This includes plans for replacement EU funding, including your commitment to restore decision-making over the allocation of structural funding to the representatives of Scotland, Wales, and Northern Ireland. It will be important to recognise the responsibilities of devolved governments in deciding spending priorities in devolved areas and I am keen to discuss further.”

As the current ringfenced funding for agriculture is considered replacement EU funding, I consider this to be relevant to your request.

I can confirm that there was no reply to this letter.

The Cabinet Secretary for Finance and Local Government further wrote to the Chancellor on 17 October following a debate in the Scottish Parliament on Scotland’s priorities for the UK Budget. This letter was copied to the Convener of the Scottish Parliament’s Finance and Public Administration Committee. This letter has not been published on the Scottish Government’s website and I enclose a copy.

This letter stated: “I am particularly keen to see clarity on the future of post-EU structural funds and note that your election manifesto said you would “restore decision-making over the allocation of structural funds to the representatives of Scotland, Wales, and Northern Ireland”. I would welcome further engagement on what this means for devolved governments and legislatures and how we can work together to take forward.”

As with the previous reference to replacement EU funding, I consider this to be relevant to your enquiry. I can confirm that there was no response to this letter.

Under regulation 6(1)(b) of the EIRs, we do not have to give you information which is already publicly available and easily accessible to you in another form or format. 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 https://www.gov.scot/foi-responses.

EIR 202400438949 - Information released - Annex

Contact

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

The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG

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