Tax advisory group meetings, income tax and council tax increases: FOI release

Information requested

1. All minutes and notes taken from Tax Advisory Group meetings between June 1 2023 and the date of this FOI.

2. All correspondence received by the Scottish Government which is about income tax hikes and council tax increases between June 1 2023 and the date of this FOI.

3. All correspondence between the Scottish Government and the STUC about new income tax bands between March 1 2023 and the date of this FOI.

4. All briefings prepared for ministers about the SNP promise to axe council tax and a potential migration of Scots elsewhere due to higher taxes than England between January 1 2023 and the date of this FOI.

5. All internal correspondence regarding the SNP promise to axe council tax from inside the Scottish Government, including MSPs, civil servants and offices between January 1 2023 and the date of this FOI.

6. All internal correspondence regarding the potential brain drain or Scots migrating from Scotland to England or the rest of the UK due to income tax increases from inside the Scottish Government, including MSPs, civil servants and offices between March 1 2023 and the date of this FOI.

7. All briefings sent to the Scottish Government from the IFS about income tax increases between March 1 and the date of this FOI.

Response

1. All minutes and notes taken from tax advisory group meetings between June 1 2023 and the date of this FOI.	I have attached the minutes of the first meeting of the Tax Advisory Group in July 2023. Document name: Attachment 1.
2. All correspondence received by the Scottish Government which is about income tax hikes and council tax increases between June 1 2023 and the date of this FOI.	I have attached all correspondence received. Document name: Attachment 7.
3. All correspondence between the Scottish Government and the STUC about new income tax bands between March 1 2023 and the date of this FOI.	We are not able to provide this information under Section 17 (information not held)
4. All briefings prepared for ministers about the SNP promise to axe council tax and a potential migration of Scots elsewhere due to higher taxes than England between January 1 2023 and the date of this FOI.	While our aim is to provide information whenever possible, in this instance we are unable to provide have requested because an exemption(s) under section(s) Section 29(1)(i) (formulation or development of government policy).
5. All internal correspondence regarding the SNP promise to axe council tax from inside  the Scottish Government, including MSPs, civil servants and offices between January 1 2023 and the date of this FOI.	We are not able to provide this information under Section 17 (information not held)
6. All internal correspondence regarding the potential brain drain or Scots migrating from Scotland to England or the rest of the UK due to income tax increases from inside the Scottish Government, including MSPs, civil servants and offices between March 1 2023 and the date of this FOI.	I have provided some of the information you have asked for and have detailed below what each attachment is. We are unable to provide you with some of the information you requested under Section 30(b)(ii) (free and frank provision of advice or exchange of views). Some of the information in the attachments has been redacted under Section 38(1)(b) (personal information) Attachment 2: Briefing on Parliamentary Question about relocation due to tax changes. Attachment 3: Media lines on Norwegian Tax Impact Attachment 4: Lines on growth Sector for Cabinet Secretary for Economy, Fair Work and Culture Attachment 5: Lines on Tax Policy and Migration
	Attachment 6: Briefing note on migration
7. All briefings sent to the Scottish Government from the IFS about income tax increases between March 1 and the date of this FOI.	We are not able to provide this information under Section 17 (information not held)

I have explained why exemptions apply at the Annex to this document.

ANNEX

Section 29(1)(i) of FOISA

An exemption under section 29(1)(a) of FOISA (formulation or development of government policy) applies to some of the information requested because it relates to the development of the Scottish Government’s policy on Scottish Income Tax for the upcoming 2024-25 Scottish Budget. 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 need in officials having a safe space to discuss policy development which outweighs public interest in releasing information.

Section 30(b)(ii) of FOISA

An exemption under section 30(b)(ii) of FOISA (free and frank exchange of views) applies to some of the information requested. This exemption applies because disclosure would, or would be likely to, inhibit substantially the free and frank exchange of views. This exemption recognises the need for Ministers and officials to have a private space within which to discuss and explore options before the Scottish Government reaches a settled public view. Disclosing the content of free and frank discussions on the development of Scottish Income Tax policy for upcoming fiscal events will substantially inhibit such discussions in the future, undermining the ability of officials to provide free and frank advice to Ministers. 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 free and frank exchange of views and advice. This private space is essential to enable all options to be properly considered, based on the best available advice, so that good policy 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.

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 202300376340 - Information released - Attachments 1 - 7

File type

26 page PDF

File size

1.0 MB