Correspondence regarding the Scottish Aggregates Tax: EIR release
Information request and response under the Environmental Information (Scotland) Regulations 2004
Information requested
How much money has been spent on the Scottish Government looking into the National aggregates levy over the last five years, with a breakdown of each year and what the money has been spent on?
How many consultations has the government published about this topic and similar policies on the National aggregates levy over the last ten years, with a list of these?
For all briefings prepared for ministers regarding the National aggregates levy between January 2023 and the date of this FOI.
Response
I apologise for the delay in answering your request.
As the information you have requested is ‘environmental information’ for the purposes of the Environmental Information (Scotland) Regulations 2004 (EIRs), we are required to deal with your request under those Regulations. We are applying the exemption at section 39(2) of FOISA, so that we do not also have to deal with your request under FOISA.
For the purposes of this response, we assume that the reference to a “national aggregates levy” relates to a devolved replacement for the UK Aggregates Levy – the Scottish Aggregates Tax.
How much money has been spent on the Scottish Government looking into the National aggregates levy over the last five years, with a breakdown of each year and what the money has been spent on?
The table below highlights any money spent by the Scottish Government on relevant research or consultations over the last five years. I have also included the costs of an aggregates mineral survey in this, on the basis that the outputs of this have had relevance for work on the Scottish Aggregates Tax.
|
2018 (from 27 November) |
N/A |
|
2019 |
N/A |
|
2020 |
Scottish Aggregates Levy – Evidence Review and Policy Options
|
|
2021 |
Aggregates Minerals Survey 2019
|
|
2022 |
Aggregates Tax Consultation
Aggregates Minerals Survey 2019
|
|
2023 |
Aggregates Tax Consultation
Aggregates Minerals Survey 2019
|
Other costs associated relate to staff time expended on this activity. The Scottish Government does not hold information which breaks down staff cost, or staff time, committed to work related to a devolved Aggregates Tax. This is because the relevant officials in the Scottish Government’s Tax and Revenues Directorate and its predecessors work across a number of aspects of tax policy.
How many consultations has the government published about this topic and similar policies on the National aggregates levy over the last ten years, with a list of these?
The Scottish Government has published two relevant consultations over the last ten years. These were:
- September 2022 – Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation - gov.scot (www.gov.scot)
- May 2022 – Delivering Scotland's circular economy - route map to 2025 and beyond: consultation - gov.scot (www.gov.scot)
All briefings prepared for ministers regarding the National aggregates levy between January 2023 and the date of this FOI.
In relation to the third part of your request, I enclose a copy of some of the information you requested. 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 exceptions under regulations 10(4)(e) (internal communications) and 11(2) (personal information) of the EIR apply to that information.
Exceptions subject to the Public Interest Test
An exception under regulation 10(4)(e) of the EIRs (internal communications) applies to some of the information you have requested because it includes internal communication in relation to general policy and decision-making regarding proposals for a Scottish Aggregates Tax and communications between Ministers.
In the documents enclosed with this response we have withheld advice to Ministers which relates to issues which will remain under live consideration as part of scrutiny by the Scottish Parliament of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill. We have also withheld some briefing material provided to prepare Ministers for meetings, where that material may be deployed in similar settings in the future and material that might prejudice the Scottish Government’s relationships with external stakeholders.
This exception 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 exception. We recognise there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate.
However, balanced against this there is also a public interest in retaining a private space within which officials can exchange full and frank views, with Ministers, as part of the process of exploring and refining the Government’s policy position. This 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. We have therefore endeavoured to provide the requested information wherever possible, but some documents have been redacted and others withheld in order to protect the private space within which officials can exchange full and frank views with Ministers.
Exceptions not subject to the Public Interest Test
An exception under regulation 11(2) of the EIRs (personal information) applies to some of the information requested because it is personal information of third parties, including the names and contact details of Scottish Government staff members between grades A-C. The names of some other third parties have also been redacted. This exception 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 exception.
Further Information
The Aggregates Tax and Devolved Taxes Administration Bill was formally introduced in Parliament on 14 November and a copy of the draft Bill and accompanying documents including the explanatory notes and policy memorandum can be found on the Scottish Parliament website at -
https://www.parliament.scot/bills-and-laws/bills/aggregates-tax-and-devolved-taxes-administrationscotland-bill/introduced
In addition, the various impact assessments for the Bill are available at:
- https://www.gov.scot/publications/aggregates-tax-devolved-taxes-administration-scotland-billbusiness-regulatory-impact-assessment/
- https://www.gov.scot/publications/aggregates-tax-devolved-taxes-administration-scotland-billequality-impact/
- https://www.gov.scot/publications/aggregates-tax-devolved-taxes-administration-scotland-billfairer-scotland-duty/
- https://www.gov.scot/publications/aggregates-tax-devolved-taxes-administration-scotland-billisland-community-impact/
- https://www.gov.scot/publications/aggregates-tax-devolved-taxes-administration-scotland-billchild-rights-wellbeing-impact-assessment/
Finally, an analysis of responses to the Scottish Government's consultation on the development of a Scottish Aggregates Tax, and commentary on the decisions that have been taken in the Bill is also available at: Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy Consultation Analysis Report - gov.scot (www.gov.scot)
These documents provide detailed explanation and analysis of the Bill development process and its provisions.
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.
Contact
Please quote the FOI reference
Central Enquiry Unit
Email: ceu@gov.scot
Phone: 0300 244 4000
The Scottish Government
St Andrews House
Regent Road
Edinburgh
EH1 3DG
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