Correspondence on First Minister’s Tax Claim and Potential Correction: FOI release
Information request and response under the Freedom of Information (Scotland) Act 2002
Information requested
At FMQs on 2nd October 2025, John Swinney said this:
“Over half of taxpayers in Scotland continue to pay less tax than if they lived elsewhere in the United Kingdom.”
Please provide all internal and external correspondence (including by direct messaging application) and notes of phone calls or meetings (in person or virtual) involving Scottish Government ministers, civil servants special advisers, or press officers, which discuss the veracity of John Swinney’s above remarks, and/or the question of whether a correction to the Official Report was necessary.
Response
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 an exemption(s) under section(s) s30(b)(ii) (Free and Frank exchange of views), s.38(1)(a) (personal data of applicant), s.38(1)(b) (personal information) of FOISA applies to that information. The reasons why that exemption(s) applies are explained in Annex A, attached to this letter.
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.
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