Correspondence with Head of New and Environmental Taxes Unit and Graeme McCormick: FOI release

Information requested

All correspondence and notes of phone calls or meetings (in person or virtual), between the Scottish Government’s Head of New and Environmental Taxes Unit, Martin Davidson and Graeme McCormick, from 1st February 2022 - date.

Response

I attach a copy of the information you requested in the attached Annex. However, an exemption(s) under section s.38(1) of FOISA applies to some of the information you have requested. This is because it is personal data of a third party, i.e. names and contact details, and disclosing it would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018. This exemption 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 exemption.

Please note, outwith the official FOISA response above, the tax powers referenced in the correspondence emanated from the Calman Commission (2009) and not the Smith Commission (2014).

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 202400429953 - Information released - Annex

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PDF

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70.1 kB