Wealth taxes presentation documents: FOI release
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
All documents held by the Scottish Government associated with the presentation on wealth taxes mentioned in the minutes of the 21st October 2025 meeting of the Tax Advisory Group.
Response
I enclose copies of the relevant documents to your request in the attached Annex. The slides from the presentation are included as a separate attachment. 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 a number of exemptions apply.
Exemptions applied
Out of scope
As you will be aware from the public minutes of the 21 October 2025 meeting of the Tax Advisory Group, this meeting covered a variety of topics, of which the work on wealth taxation was one. Therefore, the documents we have included in this release include redactions of information which is out of the scope of your request.
Personal Data of a Third Party (FOISA s.38(1)(b)):
This exemption applies to some of the information you have requested. This is because it is personal data of a third party, i.e. names and contact details, and disclosing it 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.
Information which is otherwise accessible (FOISA s.25(1))
This exemption applies to information which is already accessible and can be reasonably obtained elsewhere without it being provided under FOISA. This exemption has only been applied to withhold one document, the agenda for the 21 October meeting of the Tax Advisory Group, since this information is available in the public minutes.
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.
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