Correspondence sent and received relating to introducing a private jet tax: FOI release

Information requested

All documentation held by the Scottish Government, including all correspondence sent and received (including internal), minutes/notes from meetings, briefings and analysis, about introducing a private jet tax, from the last two months.

The date range for your request is considered to be from 5 December 2025 to 5 February 2026.

Response

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 you have requested because exemptions under sections 29 (1) (a) (formulation or development of a government policy), 38 (1)(b) (personal information) and 30 (b)(ii) (free and frank exchange of views) of FOISA apply to that information. The reasons why the exemptions apply are explained in the Annex to this letter.

Annex

Exemptions Applied

An exemption under section 38(1)(b) of FOISA applies to some of the information you have requested. Section 28(1)(b) exempts personal information from release including names, email addresses and telephone numbers.

This exemption is not subject to the ‘public interest test’.

An exemption under section 29(1)(a) of FOISA applies to some of the information you have requested. Section 29(1)(a) exempts information from release that relates to the formulation and development of government policies.

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 of our values of transparent government and decision-making. However, this is outweighed by the public interest of the Scottish Government being able to freely undertake the early stages of the policy process where options are identified and considered, risks are identified, consultation takes place and recommendations and submissions are presented to Ministers.

An exemption under section 30(b)(ii) of FOISA applies to some of the information you have requested. Section 30(b)(ii) exempts information from release that involves free and frank provision of advice or exchange of views.

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 of our values of transparent government. However, this is outweighed by officials being able to discuss their views freely during the policy development process.

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 202600505186 - Information released - Annex A

File type

PDF

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1.4 MB