Response statement regarding First Minister's tax claim: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.


Information requested

All internal Scottish Government discussion (involving Ministers, Civil Servants, Special Advisers, or Press Officers), by email or direct messaging applications, on the response statement from the Scottish Government included in the Daily Mail story titled ‘Swinney attacked over claim most Scots pay less tax than rest of UK.’

Response

I enclose a copy of some of the information you requested as a pdf attached to this 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 exemptions under section 38(1)(b) (personal information of third party) and section 30(b)(ii) (free and frank exchange of views) of FOISA applies to that information. The reasons why these exemptions apply are explained below.

section 38(1)(b) (personal information of third party)

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.

section 30(b)(ii) (free and frank exchange of views)

An exemption under section 30(b)(ii) 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 exchange of views. This exemption recognises the need for officials to have a private space within which to provide free and frank advice to Ministers before the Scottish Government reaches a settled public view. Disclosing internal correspondence relating to media queries would likely substantially inhibit the exchange of such views in 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 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 exchange full and frank views, as part of the process of exploring and refining the Government’s policy position. This private thinking space is essential to enable to arrive at a settled position within Government. Disclosure is likely to undermine the full and frank discussion of issues between Ministers and officials, which in turn will undermine the quality of Government communications, 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.

FOI 202500489716 - Information Released - Annex

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

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