Correspondence between Cabinet Secretary for Finance & Local Government and Tax Advisory Group regarding income tax decisions: FOI release

Information requested

1. The time and date when members of the Tax Advisory Group were informed by the income tax decisions taken by the Scottish Government in the 2024-25 Scottish Budget as set out in the Draft Budget published on Tuesday 19th December 2023.

2. All correspondence from the Cabinet Secretary for Finance & Local Government, or the Scottish Government, to members of the Tax Advisory Group relating to income tax decisions in the 2024-25 Scottish Budget, ahead of the publication of the Draft Budget on Tuesday 19th December 2023.

3. All correspondence from the Cabinet Secretary for Finance & Local Government, or the Scottish Government, to members of the Tax Advisory Group relating to income tax decisions in the 2024-25 Scottish Budget, between 19th December 2023 and 27th February 2024.

4. All correspondence sent to the Scottish Government by members of the Tax Advisory Group relating to income tax decisions in the 2025-26 Scottish Budget, ahead of the publication of the Draft Budget on Tuesday 19th December 2023.

5. All correspondence sent to the Scottish Government by members of the Tax Advisory Group relating to income tax decisions in the 2024-25 Scottish Budget, between 19th December 2023 and 27th February 2024.

Response

For ease, I have replied to each section of your request separately.

1. I enclose some of the information you requested. The answer to your question is 19th December 2023 at 15:46. I have attached Document 1, which is the email where TAG members were updated on tax decisions announced earlier that afternoon at the Scottish Budget 2024-25

An exemption under section s.38(1)(b) of FOISA applies to some of the information you have requested. Contact details of Scottish Government officials and TAG members have been redacted.

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.

2. While our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested, as it does not exist. Tax rates are commercially and economically sensitive and, as such, we inform only the Scottish Fiscal Commission and HMRC of income tax decisions before parliament is updated. 

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested

3. The information you have requested is covered by 1) above

4. While our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested, as it does not exist. Members of the Tax Advisory Group did not send the Scottish Government correspondence relating to income tax decisions ahead of the 2024-25 Scottish Budget.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

5. I enclose some of the information you requested. I have attached Document 2 separately, which is an email exchange between Dan Neidle and Scottish Government officials.

An exemption under section s.38(1)(b) of FOISA applies to some of the information you have requested. Contact details of Scottish Government officials and for Dan Neidle have been redacted.

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.

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 202500466797 - Information Released - Annex 1

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PDF

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126.4 kB

FOI 202500466797 - Information Released - Annex 2

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125.5 kB