Documents created by DG Scottish Exchequer that include phrase "Full Fiscal Autonomy": FOI Review
- Published
- 5 August 2025
- Directorate
- Internal Audit and Assurance Directorate
- Topic
- Money and tax, Public sector
- FOI reference
- FOI/202500470311 - Review of 202500459508
- Date received
- 25 March 2025
- Date responded
- 8 July 2025
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
Original Request 202500459508
For the period 1st January 2015 - date, please provide all documents created by the Exchequer Strategy Directorate which include the phrase “full fiscal autonomy”.
Response
I have now completed my review of the FOI case ref 202500459508, under the Freedom of Information (Scotland) Act 2002 (FOISA), in which you had requested the following information:
“For the period 1st January 2015 - date, please provide all documents created by the Exchequer Strategy Directorate which include the phrase “full fiscal autonomy”.
The Scottish Government replied to you on 23 April 2025. Our reply consisted of one document, to which redactions have been made, with the following explanation.
Exemptions under section 30 b (i) of FOISA (free and frank provision of advice) apply to some of the information requested. These exemptions apply because disclosure would, or would be likely to, inhibit substantially the free and frank exchange provision of advice for the purposes of deliberation. The exemption recognises the need for officials to provide free and frank advice as they conduct their duties. Disclosing the content of free and frank information will substantially inhibit such information in the future. This exemption is subject to the public interest and prejudice test. 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 exemptions. 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 free and frank advice. Disclosure of this type of information could lead to a reduction in the comprehensiveness and frankness of such advice in the future, which would not be in the public interest as it would substantially prejudice the ability of Ministers and Scottish Government officials to engage with each other.
On 11 June 2025 you requested a review of this decision asking that we, “please review the above referenced FOI response on the basis that the exemption justifying the redaction under section 30(b)(i) of FOISA has been misapplied. Given the profoundly serious consequences of Full Fiscal Autonomy for the Scottish Government’s budget, and the fact that the Scottish Government has already decided to pursue this policy, the public interest in withholding the information plainly does not outweigh the public interest in disclosing it.”
In my review of the case, I have concluded that the original decision should be confirmed with modifications.
On review, it became clear that a section of the document titled “Fiscal Coordination” and dated 14 January 2025 has been redacted in an administrative error, this is Annex A to the document that contained the text of the call for evidence on the financing of the Scottish Government by the Scottish Affairs Committee and is in the public domain.
My review found that some the further redactions to the document made on the basis of section 30(b)(i) of FOISA (free and frank provision of advice) do not meet the criteria to apply the exemption, and the information has now been included in the revised response.
I also found that in some cases the application of the exemption remains justified, and that the public interest test as described above continues to be valid.
A revised response to your request for information is included with this letter.
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
- 321.9 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