Deputy First Minister materials related to the 2026-27 budget: FOI release

Information requested

All information, workbooks, emails etc of contact between the Deputy First Minister, and the portfolio finance team of that specific portfolio, that co ordinated the financial data for the 2026-27 budget.

I want all internal information regarding the portfolios allocations and how this was allocated.

Response

I enclose a copy of some 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 government policy), 29(1)(b) (Ministerial communications), 30(b)(i) (substantial inhibition to free and frank provision of advice), 30(b)(ii) (substantial inhibition to free and frank exchange of views), and 38(1)(b) (personal data relating to a third party) of FOISA apply to that information. Where information has been withheld, this is clearly marked in the enclosed documents.

Section 29(1)(a) and 29(1)(b) apply because some of the information relates to the formulation and development of government policy for the 2026‑27 Budget and to communications between Ministers in relation to that policy. Disclosure while these matters were under active consideration would undermine the process by which policy is developed and Ministers reach decisions.

Sections 30(b)(i) and 30(b)(ii) apply because some of the information consists of candid advice from officials and the free and frank exchange of views among officials and with Ministers. Disclosure would be likely to substantially inhibit the willingness of officials to provide such advice and engage in open discussion in the future, which would prejudice the effective conduct of public affairs.

Section 38(1)(b) applies to information which constitutes personal data relating to identifiable third parties. Disclosure of this information would contravene the data protection principles set out in Article 5(1) of the UK General Data Protection Regulation and section 34(1) of the Data Protection Act 2018. This exemption is absolute and is not subject to the public interest test.

The exemptions in sections 29 and 30 are subject to the public interest test. We have considered the public interest in disclosing the information, which includes promoting transparency and accountability in relation to the Budget process. However, we have concluded that this is outweighed by the public interest in ensuring there is a private space within which Ministers and officials can develop policy, exchange views, and provide full and frank advice. On balance, we consider the public interest lies in maintaining these exemptions. Details are provided in the attached document.

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 202600513722 - Information released - Documents

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PDF

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488.7 kB