Correspondence regarding extension of the Sugar Tax (Soft Drinks Industry Levy) and National Treatment Centre programme: FOI release
- Published
- 3 March 2026
- Directorate
- Population Health Directorate
- FOI reference
- FOI/202500498595
- Date received
- 17 December 2025
- Date responded
- 21 January 2026
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
1. Could you supply all documentation held by the government, including correspondence sent and received (including internal), minutes/notes from meetings, briefing and analysis, about The UK government announcing an extension to its sugar tax (Soft Drinks Industry Levy), from the last two months?
2. Could you supply a list of the planned treatment centres previously announced by the government, and the current progress made on them, i.e completed, delayed, cancelled? Could you also supply any analysis done on comparing treatment centres to GP walk-ins, as announced at SNP conference?
Response
In response to your first question, I enclose a copy of most of the information you requested. While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information because exemptions under section 29(1)(a) (the formulation or development of government policy), section 38(1)(b) (personal information) and section 30(b)(ii) (the free and frank exchange of views for the purposes of deliberation) of FOISA applies to that information. The reason why these exemptions apply is explained in the Annex to this letter.
In response to your second question, all of the information you have requested in relation to the National Treatment Centre programme is available from NHS in Scotland 2025: Finance and performance | Audit Scotland, page 18. 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 and I will send you a paper copy.
Regarding analysis on comparing treatment centres to GP Walk-In Services, while our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested. The reason why we don’t have the information is explained in the Annex to this letter.
ANNEX
REASONS FOR NOT PROVIDING INFORMATION
An exemption applies
An exemption under section 38(1)(b) of FOISA (personal information) applies to some of the information requested because it is personal data of a third party. Names and contact details of junior civil servants and external colleagues have been redacted. Disclosing this information would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018.
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.
An exemption applies subject to the public interest test
An exemption under section 29(1)(a) of FOISA (formulation or development of government policy) applies to some of the information requested because it relates to the development of the Scottish Government’s policy on the Soft Drinks Industry Levy.
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 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 high quality policy and decision-making, and in the properly considered implementation and development of policies and decisions. This means that Ministers and officials need to be able to consider all available options and to debate those rigorously, to fully understand their possible implications. Their candour in doing so will be affected by their assessment of whether the discussions on the Scottish Government’s policy position on the expansion of the Soft Drinks Industry Levy will be disclosed in the near future, when it may undermine or constrain the Government’s view on that policy while it is still under discussion and development.
An exemption under section 30(b)(ii) of FOISA (free and frank exchange of views for the purposes of deliberation) 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 for the purposes of deliberation. This exemption recognises the need for Ministers and officials to have a private space within which to discuss and explore options before the Scottish Government reaches a settled public view. Disclosing the content of free and frank discussions on the Scottish Government’s policy position on the Soft Drinks Industry Levy will substantially inhibit such discussions in the future, particularly because Scottish Ministers have not yet agreed on an official position on this 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 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 Ministers and officials a private space within which to explore and refine the Government’s policy position on the soft drinks industry levy, until the Government as a whole can adopt a policy position that is sound and likely to be effective. This private thinking space is essential to enable all options to be properly considered, so that good policy decisions can be taken. Premature disclosure is likely to undermine the full and frank discussion of issues between Ministers and officials, which in turn will undermine the quality of the policy making process, which would not be in the public interest.
The Scottish Government does not have the information
Regarding analysis on comparing treatment centres to GP Walk-In Services, this is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested. This is because analysis specifically comparing Walk-In services and National Treatment Centres has not been conducted.
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
- 7.7 MB
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