Glasgow City Council employees tax and terms and conditions: FOI release

Information requested

‘How many employees are full-time for Glasgow City Council SC304909?

How many employees are full-time for Glasgow City Council 'the council'?

How does the wage structure work for 2 different entities with the same name?

How does HMRC work with 2 entities the same name?

Do private corporations have the same powers?

Does being 'the council' give different policies and procedures on tax and terms and conditions?'

Response

While our aim is to provide information whenever possible, in this instance the Scottish Government does not have some of the information you have requested.

In regards to questions How many employees are full-time for Glasgow City Council SC304909, How many employees are full-time for Glasgow City Council 'the council' and How does the wage structure work for 2 different entities with the same name?

The Scottish Government does not have the information you have asked for because the Scottish Government is not responsible for the information requested. A request would need to be issued to Glasgow City Council for this information.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

In regards to question Does being 'the council' give different policies and procedures on tax and terms and conditions? 

The Scottish Government does not have the information you have asked for because the Scottish Government is not responsible for the information requested. A request would need to be issued to HMRC for this information.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

In regards to question How does HMRC work with 2 entities the same name? 

The Scottish Government does not have the information you have asked for. HMRC are responsible for administering the tax system in line with legislation passed by the UK Parliament. In the case of Scottish Income Tax, which HMRC administers on behalf of the Scottish Government, liability is determined on the basis of place of residence. The employer of a taxpayer is not a determining factor in assessing liability for Scottish Income Tax.

In regards to question Do private corporations have the same powers? 

The answer to your question is The Fiscal Framework concerns funding arrangements for the Scottish Government. It has no bearing on the ability of private corporations to borrow.

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.