Correspondence between the Scottish Government and the Scottish Fiscal Commission regarding the distribution of Scottish taxpayers by income bands: FOI release

Information requested

The period 22nd October 2025 – 1st December 2025, all correspondence and notes of phone calls or meetings between the Scottish Government and the Scottish Fiscal Commission which discussed the distribution of Scottish taxpayers by income bands in the financial years 2023-24, 2024-25, or 2025-26.

Response

I enclose a copy of the information you requested as an annex 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 an exemption under section 38(1)(b)(personal information) of FOISA applies to that information. The reasons why that exemption applies are explained below.

Section 38(1)(b) (personal information)

Some information has been redacted as it is personal data consisting of names and contact details of individuals which is exempt from disclosure under section 38(1)(b) (personal information).

Section 38(1)(b) can be applied when disclosure of the information requested would contravene the data protection principles in Article 5(1) of the GDPR. 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.

FOI 202500496238 - Information Released - Annex

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