Correspondence in relation to the First Ministers statement regarding taxpayers in Scotland: FOI release

Information requested

1. All correspondence between Scottish Government officials and/or Scottish Ministers/Special Advisers relating to the claim that over half of taxpayers in Scotland pay less tax in Scotland than if they lived elsewhere in the United Kingdom since 1 October 2025. This should include emails, letters, instant messages, briefings or any other form of correspondence that relates to this claim.

2. All income tax related briefing materials that were included in John Swinney’s briefing document for First Minister’s Questions session on 2 October 2025.

3. All correspondence between Scottish Government officials and/or Scottish Ministers/Special Advisers relating to this press release: https://www.gov.scot/news/challenging-poverty-withfamily-friendly-policies/ 

4. When Scottish Government senior civil service, Ministers or Special Advisers first became aware of the freedom of information response from His Majesty’s Revenue and Customs showing that in 2023-24 and 2024-25 they estimate that most taxpayers in Scotland earned more than £27,870 and £28,867 respectively. Please provide all the correspondence of officials/ministers/special advisers becoming aware of this fact and any subsequent exchanges that happened between officials/ministers/special advisers discussing this response.

Response

Questions 1 -3

I enclose a copy of some of the information you requested as a pdf attachment in response to questions 1 – 3 of your query. 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 exemptions under section 30(b)(i) (Free and Frank Provision of Advice), section(b)(ii) (Free and Frank exchange of views) and section 38(1)(b) (Third party personal data) of FOISA applies to that information. The reasons why these exemptions apply are set out below.

Section 30(b)(i) (Free and Frank Provision of Advice)

An exemption under section 30(b)(i) of FOISA (free and frank provision of advice) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially the free and frank provision of advice. This exemption recognises the need for Ministers and officials to have a private space within which to share briefing on Scottish Government policy positions. Disclosing the content of free and frank advice given in briefings such as FMQs will substantially inhibit the provision of such briefing materials 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 can provide full and frank advice to Ministers as part of the process of providing briefing on Government policy.

Section 30(b)(ii) Free and Frank exchange of views for purposes of deliberation

An exemption under section 30(b)(ii) of FOISA (free and frank exchange of views) 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 for the purposes of deliberation. This exemption recognises the need for Ministers and officials to have a private space within which to discuss and explore options before the Scottish Government reaches a settled public view. Disclosing the content of free and frank discussions on Freedom of Information Requests will substantially inhibit such discussions in the future, particularly because these discussions relate to a sensitive or controversial issue

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 can provide full and frank advice to Ministers as part of the process of providing briefing on Government policy. 

Section 38(1)(b) (Third party personal data)

An exemption under section 38(1)(b) applies to some of the information requested. This is because it relates to the personal data of civil servants below Senior Civil Service grades. 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.

Question 4

Regarding question 4 of your query, while our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested. The reason for this being that having conducted a search for this information no documents could be found relevant to your request. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

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 202500488622 - Information released - Annex

File type

PDF

File size

178.4 kB