Cabinet Secretary for Finance and Local Government correspondence regarding the Non-Domestic Rates (Scotland) Act 2020: FOI release

Information requested

1. Any correspondence (including emails, letters, phone calls, handwritten notes, WhatsApp messages or any other documents) between the office of the Cabinet Secretary for Finance and Local Government and the office of the First Minister regarding the Non-Domestic Rates (Scotland) Act 2020. Information should include but not be limited to a detailed timeline (with dates) of any contact between these individuals. Please provide this information between the dates of 1 July 2025 and 25 November 2025 inclusive.
2. Any correspondence (including emails, letters, phone calls, handwritten notes,WhatsApp messages or any other documents) between the office of the Cabinet Secretary for Finance and Local Government and any Scottish Government Official with a rank of deputy director or higher regarding the Non-Domestic Rates (Scotland) Act 2020. Information should include but not be limited to a detailed timeline (with dates) of any contact between these individuals. Please provide this information between the dates of 1 July 2025 and 25 November 2025 inclusive.
3. ​​​​​​​Any correspondence (including emails, letters, phone calls, handwritten notes, WhatsApp messages or any other documents) between Scottish Government Officials with a rank of deputy director or higher regarding the Non-Domestic Rates (Scotland) Act 2020.Information should include but not be limited to a detailed timeline (with dates) of any contact between these individuals. Please provide this information between the dates of 1 July 2025 and 25 November 2025 inclusive.
4. Any correspondence (including emails, letters, phone calls, handwritten notes,WhatsApp messages or any other documents) between the office of the Cabinet Secretary for Finance and Local Government and senior councillors at any Scottish local authority regarding the Non-Domestic Rates (Scotland) Act 2020. Information should include but not be limited to a detailed timeline (with dates) of any contact between these individuals. Please provide this information between the dates of 1 July 2025 and 25 November 2025 inclusive.
5. ​​​​​​​Any correspondence (including emails, letters, phone calls, handwritten notes, WhatsApp messages or any other documents) between the office of the Cabinet Secretary for Finance and Local Government and senior employees at any Scottish localauthority regarding the Non-Domestic Rates (Scotland) Act 2020. Information should include but not be limited to a detailed timeline (with dates) of any contact between these individuals. Please provide this information between the dates of 1 July 2025 and 25 November 2025 inclusive.​​​​​​​

Response

Questions 1, 2, 3 and 4

While our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested. The reasons why we do not have the information are explained in the Annex to this letter.

Question 5

I enclose a copy of some of the information you requested.

While our aim is to provide information whenever possible, in this instance we are unable to provide the information you have requested because exemptions under section 29(1)(b) (Ministerial communications), section 36(1) (confidentiality in legal proceedings) and section 38(1)(b) (personal information) of FOISA applies to that information. The reasons why these exemptions apply are explained in the Annex to this letter.

Annex

The Scottish Government does not hold the information requested

The Scottish Government does not have the information you have asked for because there is no correspondence held regarding the Non-Domestic Rates (Scotland) Act 2020 between the Cabinet Secretary for Finance and Local Government and senior councillors or senior employees at any Scottish local authority, nor direct correspondence between the Cabinet Secretary for Finance and Local Government and the First Minister.

As such, I hereby provide you with formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

An exemption applies

An exemption(s) under section 38(1)(b) (personal information) of FOISA applies to some of the information you have requested because it is the personal data of a third party, i.e. the names or contact details of individuals, and disclosing it would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018. 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.

Exemptions apply, subject to the public interest test

An exemption under section 29(1)(b) of FOISA (Ministerial communications) applies to some of the information requested because it relates to communications between Scottish Ministers.

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 Ministers a private space within which issues can be discussed and explored, until the Government as a whole can reach a decision that is sound and likely to be effective. This private thinking space also allows for all options to be properly considered, so that good policy decisions can be taken.  Premature disclosure is likely to undermine the full and frank discussion of issues between Ministers, which in turn will undermine the quality of the decision making process.

An exemption under section 36(1) of FOISA (confidentiality in legal proceedings) applies to some of the information requested because it is legal advice and disclosure would breach legal professional privilege.

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 release as part of open and transparent government, and to inform public debate.  However, this is outweighed by the strong public interest in maintaining the right to confidentiality of communications between legal advisers and clients, to ensure that Ministers and officials are able to receive legal advice in confidence, like any other public or private organisation.

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 202500495526 - Information Released - Annex

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