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Institute for Fiscal Studies and Barnett Formula documentation: FOI release

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


Information requested

1. Could you supply all documentation held by the Scottish Government, including correspondence sent and received (including internal), minutes/notes from meetings, analysis and briefings, which mentions or is to/from the Institute for Fiscal Studies, from the last month?

2. Could you supply all documentation held by the Scottish Government, including correspondence sent and received (including internal), minutes/notes from meetings, analysis and briefings, about the transparency of the Barnett Formula, between July 15 2025 and September 15 2025?

Response

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 some of the information you have requested because exemptions under section 28(1)(release of this information would be likely to prejudice substantially relations between any administration in the UK), s.30(b)(i) (provision of free and frank exchange of advice), and s.38(1)(b) (personal information) of FOISA apply to that information. The reasons why these exemptions apply is explained below.

Exemption under FOISA section 28(1) (release of this information would be likely to prejudice substantially relations between any administration in the UK) applies to some of the information requested. This exemption recognises the need to maintain good relations with all UK government administrations for the benefit of the wider UK public interest.

This exemption applies because disclosure of communications and discussions in relation to, or with, other UK government administrations, without their consent, would substantially reduce other UK government administrations confidence in the Scottish Government and Scottish Government Ministers.

This exemption is subject to the public interest and prejudice test. Taking account of all the circumstances of this case, we have considered if the wider UK public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the wider UK public interest lies in favour of upholding the exemptions. 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 Ministers and officials from all UK government administrations can communicate and where all UK government administration Ministers and officials can provide free and frank advice and views. Disclosure of this type of information would be detrimental to the wider UK public interest and would substantially prejudice the ability of both Scottish Government and other UK government administrations to engage and conduct meaningful public affairs.

Exemptions under section 30b(i) of FOISA (free and frank exchange of advice) apply to some of the information requested. These exemptions apply because disclosure would, or would be likely to, inhibit substantially the free and frank provision of advice for the purposes of deliberation. The exemption recognises the need for Ministers to have a private space within which to seek advice from officials prior to meetings. Disclosing the content of free and frank information will substantially inhibit such information in the future.

This exemption is subject to the public interest and prejudice test. 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 exemptions. 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 free and frank advice and views to Ministers. Disclosure of this type of information could lead to a reduction in the comprehensiveness and frankness of such advice and views in the future, which would not be in the public interest as it would substantially prejudice the ability of Ministers to engage with Scottish Government officials.

Section 38(1)(b) – Personal Data

An exemption under section 38(1)(b) of FOISA (personal information) applies to some of the information requested because it is personal data of a third party, i.e. names and contact details, 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.

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

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