Documentation on the development of policy relating to fiscal autonomy: FOI release

Information requested

All documentation held by the Scottish Government, including correspondence sent and received (including internal), minutes/notes from meetings, briefings and analysis, about fiscal autonomy for the Scottish Government from the last three months.

Response

We have interpreted your request for ‘all documentation’ to mean documentation on the development of policy relating to fiscal autonomy from three months prior to the date of your request – 11 April to 11 July 2025.

Some information about fiscal autonomy for the Scottish Government has been published in recent months which may be relevant to your request.

Several FOIs have been published within the specified timeframe of your request. You are able to search and view FOI releases here: https://www.gov.scot/publications/?publicationTypes=foi-eir- release&page=1

Fiscal autonomy search filter from 11 April results are here: https://www.gov.scot/publications/? cat=filter&q=fiscal%20autonomy&begin=11%2F04%2F2025&page=1&sort=date.

Other publicly accessible material on the subject within your requested timeframe can be found in recent responses to parliamentary written and oral questions in May and June 2025:

• S6W-36472, answered 1 May 2025 – Official Record is here: Written question and answer: S6W-36472 | Scottish Parliament Website
• S6O-04646, answered 14 May 2025 – Official Record of that exchange is here: Meeting of the Parliament: 14/05/2025 | Scottish Parliament Website)
• S6O-04780, answered 11 June 2025 – Official Record of that exchange is here: Meeting of the Parliament: 11/06/2025 | Scottish Parliament Website

We have therefore conducted what we consider to be proportionate searches and information has been identified as being in the scope of your request. I enclose a copy of most of the information you requested at Annex A.

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 29(1)(a) (formulation of government policy), section 30(b)(i) and 30(b)(ii) (free and frank provision of advice and free and frank exchange of views) and section 38(1)(b) (personal information) of FOISA apply to some of the information you have requested. The reasons why these exemptions apply are explained below. In addition, some material has been redacted as it is out of scope of your request. Item 5 in the Annex is marked as information publicly available at time of request, under section 25(1) of FOISA.

• Exemptions under section 29(1)(a) of FOISA (formulation or development of government policy) apply to some of the information requested. These exemptions apply because the information relates to the formulation of the Scottish Government's fiscal policy. 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 need in officials having a safe space to discuss policy development which outweighs public interest in releasing information.
• Exemptions under section 30 b (i) and (ii) of FOISA (free and frank advice and exchange of views for the purposes of deliberation) apply to some of the information requested. These exemptions apply because disclosure would, or would be likely to, inhibit substantially the free and frank provision of advice and exchange of views for the purposes of deliberation. The exemption recognises the need for Ministers and officials to have a private space within which to seek and discuss advice/views. 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 and views to Ministers and with each other. Disclosure of this type of information could lead to a reduction in the comprehensiveness and frankness of such advice and views in the future, which would not be in the public interest as it would substantially prejudice the ability of Ministers to engage with Scottish Government officials.
• Exemptions under section 38(1)(b) of FOISA (personal information) applies to some of the information requested because it is personal data of a third party, i.e. names and contact details, and disclosing it would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 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.

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 202500475669 - Information Released - Annex

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