Publication - FOI/EIR release

Wealth tax in Scotland correspondence: FOI release

Published: 14 August 2024
Directorate: Tax Directorate
Topic: Money and tax, Public sector
FOI reference: FOI/202300378648
Date received: 29 September 2023
Date responded: 27 October 2023

Information request and response under the Freedom of Information (Scotland) Act 2002.

Information requested

Information on Scottish Government and Ministerial engagements on the issue of wealth tax since 28 March 2023, with particular reference to any briefings, correspondence, meetings, or discussions on the Scottish Trade Union Congress’ (STUC) proposals on wealth tax and the IPPR paper on the case for fair tax reform in Scotland.

1. Whether proposals for a wealth tax have been discussed by the Scottish Government’s Cabinet since 28 March 2023 and whether these discussions have related to the IPPR paper on the case for fair tax reform in Scotland or the Scottish Trade Union Congress’ proposals for a wealth tax. Please provide the minutes and any actions taken of any discussion related to a wealth tax.

2. Please provide any documents, reports, or analyses conducted by or on behalf of the Scottish Government regarding the potential impact, feasibility, or implications of implementing a wealth tax in Scotland. Include documents created or received between 28 March 2023 and the present date.

3. Please provide any correspondence, including letters, memos, or briefings, exchanged between the Scottish Government and external organizations, think tanks, or experts concerning wealth tax proposals in Scotland from 28 March 2023 to the present date.

4. Has the Scottish Government engaged in consultations or discussions with local authorities or other governmental bodies within Scotland regarding wealth tax proposals? If such consultations have taken place, please provide details and documents related to these interactions from 28 March 2023 to the present date.

5. Any email chain in which the First Minister, the Cabinet Secretary for Finance or Scottish Government Special Advisers are copied in discussing the introduction of a wealth tax in Scotland. Please provide these email chains in full since 28 March 2023.

6. All meetings that the First Minister, the Cabinet Secretary for Finance, Cabinet Secretary for Wellbeing Economy, Fair Work and Energy, Minister for Small Business, Innovation, Tourism and Trade, Minister for Community Wealth and Public Finance or Minister for Local Government Empowerment and Planning, have attended regarding the IPPR proposals on behalf of the Poverty Alliance, for a wealth or any other new taxes. This information should include the dates of those meetings, the minutes of those meetings, all attendees and any actions taken because of those meetings. Please provide any relevant information that falls between the 1 September 2023 and the present date.

7. All meetings that the First Minister, the Cabinet Secretary for Finance, Cabinet Secretary for Wellbeing Economy, Fair Work and Energy, Minister for Small Business, Innovation, Tourism and Trade, Minister for Community Wealth and Public Finance or Minister for Local Government Empowerment and Planning, have attended regarding the Scottish Trade Union Congress’ proposals for a wealth tax or any other proposal for a wealth tax. This information should include the dates of those meetings, the minutes of those meetings, all attendees and any actions taken as a result of those meetings. Please provide any relevant information that falls between the 28 March 2023 and the present date.

Response

I enclose a copy of most of the information you requested.

The answers to your request are:

While our aim is to provide information whenever possible, I hereby provide you with formal notice under section 17(1) of FOISA that in this instance the Scottish Government does not have the information you have requested.

A briefing by officials on the IPPR report was provided to the Deputy First Minister and Cabinet Secretary for Finance on 14 September 2023. 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 an exemption applies under section 30(b)(ii) (the free and frank exchange of views for the purposes of deliberation) of FOISA.

The reason why this exemption applies is explained in Annex A. A redacted copy of the briefing is provided in Annex B.

Councillor Jim Paterson (Ward 2 – Renfrew South and Gallowhill, Renfrewshire Council) wrote to the Deputy First Minister and Cabinet Secretary for Finance on 29 March 2023, asking in part about wealth tax. The Deputy First Minister replied to Councillor Paterson on 12 April 2023. This correspondence is provided in Annex B.

The First Minister, the Deputy First Minister and Cabinet Secretary for Finance, and the Cabinet Secretary for Wellbeing Economy, Fair Work and Energy were sent a copy of the IPPR report by Oxfam on 12 September 2023. The Deputy First Minister responded to the IPPR on 22 September 2023. This correspondence is provided in Annex B.

Arun Advani, an Associate Professor in the Economics Department at the University of Warwick, made a presentation on wealth taxes to DG Scottish Exchequer officials on 29 August 2023, as part of a staff learning session. Correspondence with Prof. Advani is provided in Annex B and the slides from his presentation are provided in Annex C.

While our aim is to provide information whenever possible, in this instance we are unable to provide the information you have requested because an exemption applies under section 30(b)(ii) (the free and frank exchange of views for the purposes of deliberation) of FOISA. The reason why this exemption applies is explained in Annex A.

The Deputy First Minister and Cabinet Secretary for Finance attended a Tackling Poverty Roundtable on Wednesday 13 September. The minutes for this meeting are provided in Annex B.

None of the other Scottish Government Ministers named in this part of the request attended meetings regarding the IPPR proposals on behalf of the Poverty Alliance, for a wealth or any other new taxes between 1 September 2023 and the date of the FOI request.

The Deputy First Minister and Cabinet Secretary for Finance met with Roz Foyer of STUC on 14 September 2023. The minutes for this meeting are provided in Annex B.

The Cabinet Secretary for Wellbeing Economy, Fair Work and Energy met with Dave Moxham of STUC on 4 April 2023, Roz Foyer of STUC on 18 May 2023, and Linda Sommerville of STUC on 5 September 2023. The minutes of these meetings are provided in Annex B.

The Minister for Community Wealth and Public Finance met with Daniel Johnson MSP and Michael Marra MSP on 30 May 2023. The issue of wealth tax was discussed at this meeting. The minutes of this meeting are included in Annex B.

None of the other Scottish Government Ministers named in this part of the request attended any meetings regarding the STUC’s proposals for a wealth tax or any other tax between 28 March 2023 and the date of the FOI request.

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