Council tax correspondence: FOI release

Information requested

1. Could you supply all correspondence and minutes/notes of meetings between the Scottish Government and councils about council tax in the last two months?

2. Could you supply all documentation held by the Scottish Government about the cost of holding the Commonwealth Games in Glasgow in 2026, including correspondence sent and received (including internal), minutes/notes from meetings, briefings and analysis, from the last three months?

3. Could you supply all documentation held by the Scottish Government about a public health supplement/levy, including correspondence sent and received (including internal), minutes/notes from meetings, briefings and analysis, from the last three months?

Response

Questions 2 and 3 will be answered separately with case reference numbers 202500453159 and 202500453160 respectively.

I have attached document which contains 17 documents in scope of your request.

While our aim is to provide information whenever possible, in this instance some of the information you have requested has been redacted because exemptions under sections s.38(1)(b), 29(1)(a) and 30(b)(i) and 36(1) of FOISA applies to that information. The reasons why that exemption(s) applies are explained below.

An exemption under section 38(1)(b) of FOISA (personal information) applies to some of the information you have requested. 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.

An exemption under section 29(1)(a) of FOISA (formulation or development of government policy) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially the formulation or development of government policy.

This exemption is 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, greater public interest lies in allowing a private space within which officials can develop Council Tax policy and systems along with Local authorities as part of the process of exploring and refining the Government and local authorities position on Council Tax.

An exemption under section 30(b)(i) of FOISA (free and frank provision of advice) applies to some of the information requested. This exemption applies 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 Local Authorities before the Scottish Government reaches a settled public view. Disclosing the content of free and frank advice on Council Tax will substantially inhibit the provision of such advice in the future.

This exemption is 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 a private space within which officials can provide full and frank advice to Local Authorities as part of the process of exploring and refining the Government’s position on Council Tax issues, until the Government as a whole can adopt a decision that is sound and likely to be effective. This private thinking space is essential to enable all options to be properly considered, based on the best available advice, so that good decisions can be taken. Premature disclosure is likely to undermine the full and frank discussion of issues between Ministers and officials, which in turn will undermine the quality of the decision making process, which would not be in the public interest.

An exemption under section 36(1) of FOISA (Confidentiality – legal privilege) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially communications where legal advice is sought or given.

This exemption is 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 a private space within which officials can seek legal advice to enable all options to be properly considered, based on the best available advice, so that good decisions can be taken.

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 202500453158 - Information released - Document

File type

PDF

File size

622.4 kB