Financial sustainability and taxes report by Audit Scotland correspondence: FOI release

Information requested

Any recorded correspondence concerning Audit Scotland’s report Financial sustainability and taxes, published on 13 November 2025. This should include emails, letters, briefings, and any other recorded communications held on Scottish Government systems relating to the report or its findings.

Response

I enclose a copy of some of the information you requested in the attached PDF file.

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 FOISA apply to some of that information. The reasons why those exemptions apply are explained below.

Section 25(1) (information otherwise accessible)

Some of the information you have requested is available from Audit Scotland’s website, in particular, the published report and the accompanying news release. You can find those documents at this link (Financial sustainability and taxes | Audit Scotland) Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website listed, then please contact me again and I will send you a paper copy.

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

An exemption under section 38(1)(b) applies to some of the information you have requested. Personal details including names, email addresses, phone numbers and other personal identifying information relating to third parties has been redacted.

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.

s.29(1)(a) (policy formulation)

An exemption applies under section s. 29(1)(a) to some of the information you have requested. This relates to the formulation or development of government policy.

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 because it would support understanding of the Scottish Government’s approach to economic and tax policy. However, this is outweighed by the public interest in not materially impacting Scottish Minister’s abilities to consider all options and appropriately weigh risks.

s.30(b)(i) (free and frank provision of advice / s.30(b)(ii) the free and frank exchange of views for the purposes of deliberation)

An exemption applies under section s. 30(b)(i) and s.30(b)(iI) to some of the information you have requested. This relates to the provision of free and frank advice and exchange of views for the purposes of deliberation.

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 because it would provide insight into the ways in which the Scottish Government considers, discusses and develops policy advice. However, this is outweighed by the public interest in not inhibiting officials from engaging in a free and frank exchange of views for the purposes of deliberation, particularly as it relates to providing free and frank advice to Scottish Ministers.

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 202500496268 - Information released - Documents

File type

PDF

File size

1.3 MB