Correspondence regarding Visitor Levy: FOI release
- Published
- 17 September 2025
- Directorate
- Local Government and Housing Directorate
- Topic
- Money and tax, Public sector
- FOI reference
- FOI/202500464307
- Date received
- 1 May 2025
- Date responded
- 2 June 2025
Information request and response under the Freedom of Information (Scotland) Act 2002
Information requested
Could you supply all correspondence between the Scottish Government and councils, as well as minutes/notes from meeting between the government and councils, about the visitor levy, from the last three months
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 FOISA applies to some of that information.
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.
In this instance we are unable to provide some of the information you have requested because there is an exemption under section 29(1)(A) of FOISA (Formulation of Policy) which applies to some of the information you have requested. 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 Ministers as part of the process of exploring and refining the Government’s position on the Visitor Levy (Scotland) Act, 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.
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
- 197.0 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