Increase in employers National Insurance contributions correspondence: FOI release

Information requested

All correspondence between the UK Government and Scottish Ministers on the subject of the increase in employers National Insurance contributions announced at the last UK Budget.

For clarity, and in order to keep this request within cost limits, I am limiting this request specifically to correspondence between UK Government Ministers and Scottish Ministers, excluding civil servants and other officials, on this subject since 30 October 2024. If this still exceeds the cost limit, please limit the request to correspondence between, on the one hand, the First Minister, the Deputy First Minister and the Cabinet Secretary for Finance and, on the other hand, the Prime Minister, the Chancellor and the Chief Secretary to the Treasury. 

Response

I enclose some of the information that you have requested.

While our aim is to provide information whenever possible, in this instance we are unable to provide all the information you have requested because exemptions under section 28(1) (release of this information would be likely to prejudice substantially relations between any administration in the UK apply. The reasons why this exemption applies are explained below.

In addition, some of the information you have requested has already been published so under Section 25 (1) – Information otherwise accessible, we do not need to provide it. This is available online at this address: First Minister.dot

Exemptions under section 28(1) of FOISA

Exemption under FOISA section 28(1) (release of this information would be likely to prejudice substantially relations between any administration in the UK) applies to some of the information  requested. This exemption recognises the need to maintain good relations with all UK government administrations for the benefit of the wider UK public interest.

This exemption applies because disclosure of communications and discussions in relation to, or with, other UK government administrations, without their consent, would substantially reduce other UK government administrations confidence in the Scottish Government and Scottish Government Ministers.

This exemption is subject to the public interest and prejudice test. Taking account of all the circumstances of this case, we have considered if the wider UK public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the wider UK public interest lies in favour of upholding the exemptions. 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 a private space within which Ministers and officials from all UK government administrations can communicate and where all UK government administration Ministers and officials can provide free and frank advice and views. Disclosure of this type of information would be detrimental to the wider UK public interest and would substantially prejudice the ability of both Scottish Government and other UK Government administrations to engage and conduct meaningful public affairs.

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.

FOI 202500451973 - Information Released - Annex

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