Correspondence regarding Additional Dwelling Supplement: FOI release

Information requested

Please would you provide the following for the period 1 January 2019 to present:

All communications (via any medium possible including internal emails) that mention the Additional Dwelling Supplement (ADS) as it relates to housing co-operatives.

• For background information - I am particularly interested to view any communications prompted in response to co-operative campaigners asking for co-ops to be made exempt from ADS. I believe some campaigners have made this request of the housing minister in recent years.

I appreciate the limitations regarding time for FOI collation. Please would you collate as much as is possible within the time available to you under the request.

Response

I enclose a copy of most of the information you requested in the attached Annex. Included in this Annex are the following documents:

1. Email Chain – Co-operatives UK – 25 February 2022

2. Email Chain – Co-operatives UK – 01 March 2022

3. Email between Revenue Scotland and Scottish Government on Options being considered in the Additional Dwelling Supplement Review – 13 May 2022

4. Email chain on Additional Dwelling Supplement – with attachment – 20 May 2022

5. Email Exchange between Revenue Scotland and Scottish Government on Additional Dwelling Supplement Review – with attachments – 21 June 22

6. Internal email for advice on Housing Co-operatives – with attachment – 27 June 2022

7. Email on Housing Annex – 28 June 2022

8. Ministerial Submission on Additional Dwelling Supplement Call for Evidence Recommendation – with attachment - 05 July 2022

9. Email mentioning Co-Operative Tax Issues in the context of the Additional Dwelling Supplement Review – 14 July 2022

10. Email from Ministerial Private Office with agreement on the approach to the consideration of Co Operatives – 18 July 2022

11. Internal email advising no change to Co-Operatives within the legislation – 13 September 2022

12. Internal email on approach to Co-Operatives within the Additional Dwelling Supplement Review – 27 January 2023

13. Internal emails seeking advice on the Affordable Housing Supply Programme – 30 January 2023

14. Internal emails seeking advice on the Affordable Housing Supply Programme in relation to Housing Co-Operatives and LBTT – 30 January 2023

15. Internal emails relating to Scottish Government discussions with the Scottish Green Party - cooperatives and social enterprises – 31 January 2023

16. Internal email chain preparing repose to ministerial request – 31 January 2023

17. Internal email in relation to Housing Co-Operatives

18. Internal email on Housing Co-Operatives providing extract from 2019 briefing – 01 February 2023

19. Email to Ministerial Private Office following meeting with Mr Greer – 14 March 2023

20. Email exchange with Minister for Public Finance, Planning & Community Wealth and official following meeting with Mr Greer on 02 February 2023 – including attachment – 28 March 2023

21. Internal email seeking input for a MiCase response on Housing Co-Operatives – 25 May 2023

22. Internal email seeking input for a MiCase response on Housing Co-Operatives – 21 August 2023

23. Scottish Government and Revenue Scotland - Correspondence around handling and advise of MiCase correspondence – 11 September 2023

24. Submission to the Minister for Community Wealth and Public Finance – 30 November 2023

25. Internal email on handling of diary cases and Housing Co-Operatives – 20 December 2023

26. Internal email on the legislative position of Housing Co-Operatives and LBTT – 22 January 2022

27. Communication with Co-operatives UK Limited – 25 June 2024

28. Internal email on Housing Co-Operatives and the Additional Dwelling Supplement – 06 February 2024

29. Internal email advising on the approach to Co-Operatives LBTT Relief – 01 February 2023

30. Internal Email confirming Housing Line - 28 June 2022

31. Internal email in relation to response to Call of Evidence Write Up (published and shared in the response) – 02 February 2023

32. Email with minutes of the Additional Dwelling Supplement, Call for Evidence Roundtable of 17 February 2022 – with attachment – 01 March 2022

33. Email from Co-Operatives UK confirming their submission to the Additional Dwelling Supplement Call for Evidence – 11 March 2022

34. Internal email confirming consideration of Co-Operatives within the Additional Dwelling Supplement Call for Evidence – 23 November 2022

35. Internal email on upcoming summery of the Additional Dwelling Supplement Call for Evidence – 23 January 2023

36. Email chain including readout from meeting with the Minister for Community Wealth and Public Finance – 29 April 2024

37. Email sharing relevant readout from meeting with the Minister for Community Wealth and Public Finance – 07 December 2023

38. Internal email chain discussing Bute House Agreement Content linked to Additional Dwelling Supplement and Co-Operatives – 14 July 2022

39. Ministerial Briefing for Scottish Parliament, Finance and Public Administration Committee on 6 February 2024 – 01 February 2024

40. Email and Submission in respect of the Additional Dwelling Supplement Review – 15 January 2024

41. Email to Minister of Community Wealth & Public Finance for Review of the Additional Dwelling Supplement Conversion with DFM – 13 December 2023

42. Submission – Additional Dwelling Supplement Review - Response to Call for Evidence and Proposed Legislative Amendments for Consultation and Ministerial Clearance – with attachment – 03 February 2023

43. Email with Briefing for Minister for Community Wealth & Public Finance meeting with Ross Greer on 2 February 2023 – 01 February 2023

44. Email to Minister for Community Wealth & Public Finance with Briefing for Additional Dwelling Supplement Roundtable on 3 March 2022 – 25 February 2022

45. Internal email on CWB Legislation Proposals – 11 August 2023

46. Internal email chain on Performance Framework and Co-Operatives – 23 March 2022

47. Internal email considering Housing Co-Operatives under Land and Buildings Transaction Tax – 02 February 2023

48. Scottish Government and Revenue Scotland email and meeting invitation to discuss Individual issues within the Additional Dwelling Supplement Review – 07 April 2022

49. Meeting Summary from meeting between Cabinet Secretary for Social Justice and Opposition MSPs on 16 January 2025

50. Email from Ross Greer to Ministers and Response from Officials to Ministers – 18 April 2025

51. Email chain on Housing Bill Stage 2 Amendments – 27 January 2025

52. Internal email chain on Housing Bill – with attachment – 23 January 2025

53. Second Internal email chain on Housing Bill – with attachment – 22 January 2025

54. Internal email and Original Correspondence from Co-Operatives UK - August 2023

55. Revenue Scotland comments on the Options within the Additional Dwelling Supplement Review

56. REDACTED – LEGAL ADVICE

57. Email including attached correspondence from Co-Operatives UK and Response to Co operatives UK from the Minister for Community Wealth and Finance’s Private Office (Issued 7 November 2023) – 23 August 2023

58. Already in the public domain and part of the response

59. Foysol Choudhury MSP (12 May 2023) to the Minister for Housing and response from Minister for Community Wealth and Public Finance (30 May 2023)

60. Email from Minister for Housing (12 September 2023) to Sarah Boyack MSP (23 August 2023)

61. Note setting out the policy intent and supporting documents for the legislation under review as part of the ADS call for evidence

62. Email - Summary Note from the Meeting with Mr Greer on 2 February 2023

63. Email chain from Co-operatives UK – with attachment - 06 January 2022

64. Submission to the Minister for Public Finance, Planning and Community Wealth – version 4 July

(Version 5 July was sent to PO)

Some of the information you have requested is available from:

• https://consult.gov.scot/taxation-and-fiscal-sustainability/additional-dwelling supplement/consultation/published_select_respondent; 
• Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence – summary of responses - gov.scot;
• Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence and views - gov.scot.

Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. 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.

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 section(s) s.38(1)(b) (personal information) s.38(1)(b) (personal information) of FOISA apply to that information. The reasons why those exemptions apply is because personal data is exempt from disclosure if disclosure would contravene any of the data protection principles in Article 5(1) of the UK GDPR and in section 34(1) of the DPA 2018.

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.

Also in the instance of this request we are unable to provide some of the information you have requested because an exemption applies under section s.36(1) regarding confidentiality in legal proceedings. This exemption is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is some public interest in release as there are a number of interested parties in respect of information relating to Housing Co-Operatives and LBTT/ADS in favour of release. However, this is outweighed by the public interest in upholding application of exemption on the basis that the documents relate to the seeking and provision of confidential legal advice.

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FOI 202500463197 - Information Released - Annex A

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