Private jet tax documentation: FOI release
- Published
- 16 April 2025
- Directorate
- Tax Directorate
- Topic
- Money and tax, Public sector
- FOI reference
- FOI/202500453335
- Date received
- 18 February 2025
- Date responded
- 18 March 2025
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
All documentation held about introducing a private jet tax, including correspondence sent and received (including internal), briefings, analysis of how it went, minutes/notes from meetings, from the last three months.
I have interpreted the date range for this request to be 18 November 2024 to 18 February 2025.
Response
I enclose a copy of most of the information you requested.
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 exemptions under sections s.38(1)(b) (personal information); s.29(1)(a) – formulation of government policy and s.30(b)(i) – free and frank provision of advice of FOISA applies to that information. The reasons why these exemptions apply are explained below.
Exemptions under sections s.38(1)(b), s.29(1)(a) and s.30(b)(i) of FOISA apply to some of the information you have requested. These exemptions apply where material relates to personal information, formulation of government policy and where material would, or would be likely to, inhibit substantially the free and frank provision of advice, respectively.
Exemptions under section s.29(1)(a) 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, this is outweighed by the public interest in officials being able to discuss formulation of policy in a free manner.
Exemptions under s.30(b)(i) 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 a private space within which officials can provide full and frank advice to Ministers and other officials, as part of the process of exploring and refining the Government’s position 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 so informed decisions can be made.
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.
- File type
- File size
- 679.7 kB
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