Publication - FOI/EIR release

Council tax freeze financial modelling: FOI release

Published: 14 August 2024
Directorate: Local Government and Housing Directorate
Topic: Economy, Housing, Public sector
FOI reference: FOI/202300381914
Date received: 23 October 2023
Date responded: 20 November 2023

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

Information requested

1) Any financial modelling undertaken of a potential council tax freeze in each financial year since 2016/17.

For clarity, this should specifically be any financial modelling of the policy even if it was not implemented.

E.g. in 2022/23, if modelling of a freeze was done alongside other policy options, it is a document such as this I am looking for.

Response

I have interpreted the scope of your request as including any financial modelling of the cost of a Council Tax freeze, regardless of whether it was introduced, for each financial since 2016-17 (including 2016-17).

Before I respond to your request, I think it would be helpful to provide some useful context. As you may be aware, Council tax was frozen between 2008-09 and 2016-17. To deliver this, the Scottish Government agreed to provide a sum distributed, in lieu of Council Tax, between local authorities who froze Council Tax. The Council Tax freeze was ended and an annual year-on-year cap on Council Tax rises was then introduced from 2017-18. A cap of increases at 3% was a 2016 SNP manifesto commitment, and was achieved by negotiation between the Scottish Government and local authorities for each financial year until 2021-22. A Council Tax Freeze was agreed based on a 3% increase in 2021-22. From 2022-23, there were no central set limits.

My investigation into documents that fall within the scope of your request produced the following, which is set out in the table below:

Financial Year in which modelling has taken place	Number of Documents modelling a Council Tax Freeze
2016-17	1
2017-18	0
2018-19	0
2019-20	0
2020-21	0
2021-22	2
2022-23	0
2023-24	1

While our aim is to provide information whenever possible, in this instance we are unable to provide the information you have requested pertaining to the financial year 2023-24, because exemptions under s.29(1)(a) (Formulation/development of government policy) and s.30(b)(i) (Substantial inhibition to free and frank provision of advice) of FOISA applies to that information.

The exemptions recognise the need for Ministers to have a private space within which to seek advice and views from officials before reaching the settled public position. Disclosing the content of free and frank briefing material would substantially inhibit such briefing in the future, particularly because discussions with Local Government are still ongoing and final decisions have not been taken for 2024-25.

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 some public interest in release because 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 advice and views to Ministers in briefing. It is clearly in the public interest that Ministers receive full and candid advice from officials to enable them to make informed decisions. Premature disclosure of this type of information could lead to a reduction in the comprehensiveness and frankness of such advice and views in the future, which would not be in the public interest.

We are able to provide some of the information you have requested, which pertains to 2016-17 and 2021-22 within the scope of your request. However, some of that information is exempt under section s.38(1)(b), of FOISA apply to that information. An exemption under section s.38 (1)(b) of FOISA applies to data that it is considered to be the personal data of a third party. Therefore, in the documents that fall within the scope of your request, I have redacted names and personal information.

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.