Wealth Taxation documentation and correspondence: FOI release

Information requested

Could you supply all documentation held by the Scottish Government, including correspondence sent and received (including internal), minutes/notes from meetings, briefings and analysis about a wealth tax on the richest, from the last three months?

Response

I enclose a copy of relevant documents pursuant to your request in the attached Annex. 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 a number of exemptions apply.

Exemptions applied

Information intended for future publication (s.27(1))

These exemptions apply to some of the information you have requested. This is because this information relates to information which is to be published in its finalised form within the next 12 weeks.

Formulation of Scottish Government Policy (s.29(1)(a)), Operation of a Ministerial Private Office (s.29(1(d))

These exemptions apply to some of the information you have requested. This is because this information relates to the formulation of Scottish Government policy, or related to the internal operations of a Ministerial Private Office.

Free and Frank Exchange of Advice (s.30(b)(i)), Free and Frank Exchange of Views (s.30(b)(ii))

These exemptions apply to some of the information you have requested. This is because this information relates discussion of advice and views and options carried out by officials.

The above 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 and 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, we believe that there is a greater public interest in allowing Ministers and officials a private space within which to discuss and explore options around the wealth taxation, and to exchange ideas in the formulation of Scottish Government policy. This private thinking space is essential to enable all options to be properly considered, and Scottish stakeholders to be appropriately represented. Premature disclosure is likely to undermine the full and frank discussion of issues, which in turn will undermine the quality of the policy making process, which would not be in the public interest.

Personal Data of a Third Party (s.38(1)(b)):

This exemption applies to some of the information you have requested. This is 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 202500477238 - Information released - Annex A

File type

PDF

File size

4.5 MB