Council tax freeze and high taxation analysis: FOI release

Information requested

1. All correspondence sent and received by the Scottish Government, including internally, minutes/notes from meetings, and briefings about the council tax freeze, specifically about councils refusing to implement it from between February 1 2024 and April 15 2024.

2. All analysis undertaken for or by the Scottish Government about a potential brain drain of talent from Scotland to elsewhere in the UK/world due to high taxation, written in the last three months ? If this analysis has not been done, why not? In addition to this, any briefings/internal correspondence about this topic from the last three months as well?

Response

Question 1

I enclose a copy of some of the information you requested. While our aim is to provide information whenever possible, in this instance some of the information you have requested because an exemptions under sections s.38(1)(b) and 30(b)(i) of FOISA applies to that information. The reasons why that exemption(s) applies are explained below.

An exemption under section 38(1)(b) of FOISA (personal information) applies to some of the information you have requested. 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.

An exemption under section 30(b)(i) of FOISA (free and frank provision of advice) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially the free and frank provision of advice. This exemption recognises the need for officials to have a private space within which to provide free and frank advice to Ministers before the Scottish Government reaches a settled public view. Disclosing the content of free and frank advice on the Council Tax freeze will substantially inhibit the provision of such advice in the future.

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 a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, there is a greater public interest in allowing a private space within which officials can provide full and frank advice to Ministers as part of the process of exploring and refining the Government’s position on the Council Tax freeze, until the Government as a whole can adopt a decision that is sound and likely to be effective. This private thinking space is essential to enable all options to be properly considered, based on the best available advice, so that good decisions can be taken. Premature disclosure is likely to undermine the full and frank discussion of issues between Ministers and officials, which in turn will undermine the quality of the decision making process, which would not be in the public interest.

Question 2

While our aim is to provide information whenever possible, in this instance the costs of locating, retrieving and providing the information requested would exceed the upper cost limit of £600. The reason for this is that information we would need to conduct a search of all of the records of the Scottish Government within the time period specified. Under section 12 of FOISA public authorities are not required to comply with a request for information if the authority estimates that the cost of complying would exceed the upper cost limit, which is currently set at £600 by Regulations made under section 12.

You may, however, wish to consider reducing the scope of your request in order that the costs can be brought below £600. For example, you could limit the range and types of information requested with a narrower focus, as this would allow us to limit the searches that would require to be conducted. You may also find it helpful to look at the Scottish Information Commissioner's 'Tips for requesting information under FOI and the EIRs' on his website at: http://www.itspublicknowledge.info/YourRights/Tipsforrequesters.aspx.

About FOI

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.

FOI 202400412245 - Information released - Attachment

File type

107 page PDF

File size

1.3 MB