Land Value Tax: FOI release

FOI reference: FOI/18/00171
Date received: 8 January 2018
Date responded: 5 February 2018

Information requested

• Email correspondence between Scottish Ministers on the possible introduction of land value tax
• Documentation outlining evidence and assessments of the feasibility of land value tax

Response

I attach a copy by email of most the information you requested in PDF format.

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 apply under sections of the Freedom of Information Scotland Act 2002. These sections are:

Section 30 Prejudice to effective conduct of public affairs. (b) - would, or would be likely to, inhibit substantially: (i) the free and frank provision of advice;

Section 38(1)(b): The personal data of a third party.

Reasons for not providing information

Exemptions applying subject to the public interest test

Exemptions under Section 30 (b)(i) of FOISA apply to a small amount of the information you have requested. This section relates to the free and frank provision of advice to Ministers and officials.

This exemption is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered whether the public interest in disclosing the information outweighs the public interest in applying the exemption. We recognise that there is some public interest in release because there will always be an interest in what was considered in relation to a given issue. However, we have found that, on balance, the public interest lies in favour of upholding these exemptions given the subject matter you have requested relates to a live policy area.

Other Exemptions Applying

Exemption under section 38(1)(b) of FOISA (personal information) applies to a small amount of the information requested because it is personal data - in essence we have redacted names of 3rd parties, the contact details of officials and personal mobile phone numbers. In these cases, disclosure would contravene the data protection principles of the Data Protection Act 1998. 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.

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-18-00171-Land Value Tax Information.pdf

File type

10 page PDF

File size

304.5 kB