UK Government documentation regarding the "High-level principles of Air Departure Tax" publication: FOI release

Information requested

• All correspondence, meeting minutes and documentation reflecting interactions between the Scottish Government and UK Government which substantiate the following statement of ongoing action: “We are working with the UK Government to design a new Highlands and Islands exemption which will comply with subsidy control requirements".
• All correspondence, meeting minutes and documentation held by the Scottish Government which demonstrates or embodies preparatory work or policy intentions in relation to the following statement: “Ministers will set out the rates and bands for ADT prior to implementation, which will determine the revenues generated by the tax”.

Response

I enclose a copy of some of the information you requested in pdf format.

Most of the information you have requested for Part I is available from https://www.gov.scot/publications/foi-202400438718/ . 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.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested for Part II as this is a future commitment yet to be undertaken, and we therefore don’t hold any information on this.

An exemption under Formulation of Policy [(s.29(1)(a)] of FOISA applies to some of the information you have requested. This applies as the Scottish Government requires a safe space to develop policy proposals.

An exemption under Free and Frank Advice [(s.30(b)(i)] of FOISA applies to some of the information you have requested, as it provides highly sensitive advice during policy formulation.

An exemption under Relations within the UK [(s.28(1)] of FOISA applies to some of the information you have requested. This exempts information from disclosure where disclosure would, or would be likely to, prejudice substantially relations between administrations in the UK.

An exemption under Commercial Interests [(s.33(1)(b)] of FOISA applies to some of the information you have requested. This exemption acknowledges the issues of releasing the commercial interests of an organisation.

All of these exemptions 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 exemptions. We have found that, on balance, the public interest lies in favour of upholding the exemptions. We recognise that there is some public interest in release because of the need for open and accountable government. However, this is outweighed by the public interest in allowing Ministers and officials to develop policy options and have space for free and frank provision of advice and exchanges of views. Relations within the UK and commercial interests of organisations also outweighs the public interest.

An exemption under Personal Data [(s.38(1)(b)] of FOISA applies to some of the information you have requested. This applies to protect the personal information of individuals.

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 202500473295 - Information released - Annex

File type

PDF

File size

396.3 kB