Materials provided to Scottish Ministers before publication of ‘Delivering Scotland’s Air Departure Tax' consultation: FOI release
- Published
- 26 October 2026
- Directorate
- Tax Directorate
- Topic
- Money and tax, Public sector
- FOI reference
- FOI/202600517664
- Date received
- 21 May 2026
- Date responded
- 12 June 2026
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
The final ministerial submission, briefing or decision note provided to Scottish Ministers before the publication of the consultation ‘Delivering Scotland’s Air Departure Tax’.
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 section 38(1)(b) (free and frank provision of advice) and section 38 (personal information) of FOISA applies to that information.
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 there is a public interest in the subject matter of the consultation. However, this is outweighed by the public interest in not inhibiting substantially the free and frank provision of advice to Scottish Ministers.
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
- 234.6 kB
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