Correspondence between the Cabinet Secretary for Finance and Local Government and the Chief Secretary to the Treasury which related to Aggregates tax: FOI release

Information requested

For the period 1st January 2025 - date, please provide all correspondence and notes of phone calls or meetings (in person or virtual) between the Chief Secretary to the Treasury (or their office) and Shona Robison (or her office) which mentions Aggregates Tax.

Context

The Aggregates Tax and Devolved Tax Administration Scotland Act 2024 (“the 2024 Act") provides for the key elements of a new devolved tax on the commercial exploitation of aggregates in Scotland - the Scottish Aggregates Tax (“SAT”). SAT is intended to replace UK Aggregates Levy ("AGL") from 1 April 2026, subject to the successful introduction of secondary legislation in Scotland and UK Government legislation on AGL.

Scottish Government officials are working closely with UK Government officials to ensure the successful introduction of the tax, including agreement on the Block Grant Adjustment ("BGA") arrangements for the tax, and necessary assurance to disapply AGL in Scotland.

Response

I enclose a copy of some of the information you requested (please see Annex A and B).

Exemptions under section 28 (substantial prejudice to UK relations) and section 38 (personal data relating to third party) of FOISA applies to some of the information you have requested. The reasons why these exemptions apply are explained below.

Exemptions under section 28 (substantial prejudice to UK relations) apply to some of the information requested. This is because it relates to discussions between the Scottish and UK governments held in a confidential space. 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 some public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, this is outweighed by the public interest in allowing a private space within which officials and Ministers from different governments can exchange views and information freely. Disclosure of this type of information could lead to a reduction in the comprehensiveness and frankness of such discussions in the future, which would not be in the public interest as it would substantially prejudice the ability of Scottish and UK Government Ministers and Scottish Government and UK Government officials to engage with each other.

However, I would direct you to the Cabinet Secretary for Finance and Local Government’s letter of 7 August to the Convenor of the Finance and Public Administration Committee regarding the agreement reached between the Scottish and UK Governments on the methodology for setting the SAT BGA baseline: Scottish Aggregates Tax Block Grant Adjustment baseline | Scottish Parliament Website.

In addition, the published Joint Exchequer Committee communique from 17 October 2025 confirms the finalisation of arrangements to set the BGA for SAT: Joint Exchequer Committee (Scotland) – 17 October 2025 - GOV.UK.

The s.38(1)(b) (personal information) 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.

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FOI 202500487079 - Information released - Annex A

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