Income tax in ministerial correspondence February and March 2022: FOI release

Information requested

1. Any correspondence received by Cabinet Secretary Kate Forbes MSP, Minister Richard Lochhead MSP, Minister Ivan McKee MSP, Minister Tom Arthur MSP regarding ‘income tax’ and the ‘reduction in income tax’ between 28 February 2022 and 22 March 2022 including, emails, Whatsapp messages and meeting minutes.
2. Any correspondence received by Cabinet Secretary Kate Forbes MSP, Minister Richard Lochhead MSP, Minister Ivan McKee MSP, Minister Tom Arthur MSP regarding ‘spring statement income tax’ and ‘the basic rate of income tax’ between 28 February 2022 and 22 March 2022 and including, emails, Whatsapp messages and meeting minutes

Response

Some information requested is found at Annex A.

Some information which fell within scope of the searches is already in the public domain and under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. I have provided links (at Annex A) to the already available material which appeared in our searches which you might find helpful.

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 28(1) (relations within the UK), 30(b)(1) (substantial inhibition of free and frank provision of advice) 30(b)(ii) (substantial inhibition of free and frank exchange of views for the purposes of deliberation), and 38 (1)(b) personal data. Further information about each exemption applied can be found at Annex B.

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FOI - 202200297569 - information released - Annex A

File type

2 page PDF

File size

170.2 kB

FOI - 202200297569 - information released - Annex B

File type

2 page PDF

File size

99.3 kB