Recorded communications containing certain phrases: FOI release
- Published
- 23 February 2026
- Directorate
- Tax Directorate
- Topic
- Money and tax, Public sector
- FOI reference
- FOI/202500496330
- Date received
- 1 December 2025
- Date responded
- 23 December 2025
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
Any recorded communications from 13 November 2025 to the present that contain any of the following phrases ‘performance gap’, ‘reconciliation’, or ‘lower growth’. This includes emails, briefings, letters, and any other recorded correspondence held on Scottish Government systems.
Response
I enclose a copy of some of the information you requested, please see Annex B to this letter.
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 33(2)(a) (The Economic Interests of the UK) and Sections 30(b)(i)(ii) (free and frank provision of advice and exchange of views 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.
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.
- File type
- File size
- 152.0 kB
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