First Minister Questions briefing notes on Scottish taxpayers paying less income tax than elsewhere in the UK: FOI release

Information requested

1. The excerpts from John Swinney’s briefing notes for FMQs on 6th November 2025 and 13th November 2025 which pertain to the question of how many taxpayers in Scotland pay less income tax than they would if they lived elsewhere in the United Kingdom.
2. The excerpts from briefing notes prepared for Shona Robison when answering questions in parliament on the same subject on 29th October 2025, 13th November 2025, and 19th November 2025.

Response

1. While our aim is to provide information whenever possible, in this instance we are unable to provide all of the information you have requested because exemption under section 30(b) (free & frank provision of advice in relation to Ministerial & official discussions and policy formulation) of FOISA applies to that information. The reasons why this exemption applies is explained in Annex A to this letter.
2. Briefings of 29th October 2025 & 13th November 2025 - While our aim is to provide information whenever possible, in this instance we are unable to provide all of the information you have requested because exemption under section 30(b) (free & frank provision of advice in relation to Ministerial & official discussions and policy formulation) of FOISA applies to that information. The reasons why this exemption applies is explained in Annex A to this letter.

Briefing of 19th November 2025 - 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 sections 38(1)(b) (third party information) & 30(b) (free & frank provision of advice in relation to Ministerial & official discussions and policy formulation) of FOISA applies to that information. The reasons why those exemptions apply are explained in Annex A to this letter. I enclose a copy of some of the information you requested, please see Annex B to this letter.

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 202500496273 - Information Released - Annex A

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PDF

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80.7 kB

FOI 202500496273 - Information Released - Annex B

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PDF

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125.3 kB