- Has the Scottish Government done any modelling on behavioural change as a result of the income tax rises voted through at Holyrood? If so can it be supplied and if not, an explanation why not?
- What were the options discussed by ministers for changing the income tax for the 2023 budgets?
- All correspondence (including emails, whatsapps, phone calls) between Scottish Greens MSPs and Cabinet Ministers (and the minister's Private Office) in regards to income tax rises and the 2023 budget?
I enclose a response to your request at Annex A which includes some of the information you requested.
In response to point 1 of your request some of the information you have requested is available online and I have provided a list of the relevant web links in Annex A. 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 websites listed, then please contact me again and I will send you a paper copy.
In response to point 2 of your request, while our aim is to provide information whenever possible, in this instance we are unable to some of the information you have requested because an exemption under section 30(b)(ii) of FOISA (free and frank provision of advice) of FOISA applies to that information. The reasons why that exemption(s) applies are explained in the annex to this letter. We have released any extracts we can and provided a schedule of papers which fell in scope of the request.
In response to point 3 of your request we have not been able to provide this information because under section 17(1) of FOISA that the Scottish Government does not hold this information. We do not hold any correspondence between Scottish Greens MSPs and Cabinet Ministers in regards to income tax changes and the 23‐24 budget as all discussions with Scottish Green MSPs regarding income tax rises and the 2023 budget were carried out at in person meetings.
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.
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Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000
The Scottish Government
St Andrews House
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