Correspondence regarding the Income Tax Fact Sheet: FOI release

Information requested

You asked for copies of any recorded correspondence concerning the Income Tax Fact Sheet dated 11 November 2025. This includes emails, letters, briefings, comments, and any other recorded communications held on Scottish Government systems.

Response

I enclose a copy of some 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 exemptions under sections s.38(1)(b) (personal information) and s.30(b)(ii) (free and frank exchange of views) of FOISA applies to that information. The reasons why these exemptions apply 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)() (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.

Section 30(b)(ii) (free and frank exchange of views)

An exemption under section 30(b)(ii) of FOISA (free and frank exchange of views) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially the free and frank exchange of views. This exemption recognises the need for officials to have a private space within which to provide free and frank exchange of views before the Scottish Government reaches a settled public view. Disclosing the content of free and frank exchange of views would likely substantially inhibit the exchange of such views in future.

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 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 exchange full and frank views, as part of the process of exploring and refining the Government’s policy position. This private thinking space is essential to enable all options to be properly considered. Disclosure is likely to undermine the full and frank discussion of issues between officials, which in turn will undermine the quality of the policy making process, which would not be in the public interest.

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 202500496335 - Information Released - Annex

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