Correspondence relating to visitor levy changing considerations: FOI release
- Published
- 21 January 2026
- Directorate
- Local Government and Housing Directorate
- Topic
- Money and tax, Public sector
- FOI reference
- FOI/202500486353
- Date received
- 25 September 2025
- Date responded
- 23 October 2025
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
I would like to get any correspondence To or from Ivan Mckee’s office that regards the letter sent last week where the government said they were ‘actively extending powers’ and the update to ‘actively considering’. I would like correspondence around the decision to change it, about it being a mistake, about how it happened and so on.
Response
In response to your request please see the attached document which contains six email chains and related attachments which are in scope of your request. Information which is not in scope has been redacted.
While the Scottish Government seeks to provide information wherever possible in the spirit of openness and transparency, in this instance we are unable to release the information you have requested. An exemption under section 38(1)(b) of FOISA (personal information) applies to some of the information you have requested. 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.
An exemption under section 30(b)(ii) of FOISA (the free and frank exchange of views for the purposes of deliberation) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially the free and frank exchange of views. This exemption recognises the need for officials and Ministers to have a private space within which to exchange free and frank views before the Scottish Government reaches a settled public view. Disclosing the content of free and frank exchange of views on the Visitor Levy will substantially inhibit the exchange of such views in the future.
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 public interest in allowing a private space within which officials and Ministers can freely exchange views as part of the process of exploring and refining the Government’s position on the Visitor Levy. This private thinking space is essential to enable all options to be properly considered, so that good decisions can be taken. Premature disclosure is likely to undermine the full and frank discussion between Ministers and officials, which in turn will undermine the quality of the decision making process, which would not be in the public interest.
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
- 440.2 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