Policy analysis about impact of visitor levy: FOI release

Information requested

“Could you provide all policy analysis undertaken by the Scottish Government or on behalf of the Scottish Government, about the impact a tourist tax/visitor levy would have on tourists I.e visitor numbers - and their spend in cities/regions?

Could you also include any analysis of the negative impact of a tourist tax/visitor levy?”

Response

Most of the information you have requested is available from Visitor Levy (Scotland) Bill | Scottish Parliament, and most specifically in the Visitor Levy Bill: business and regulatory impact assessment - gov.scot (www.gov.scot). Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the websites listed, then please contact me again and I will send you a paper copy.

I enclose a copy of some additional information you requested which is not included in the above.

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 under section s.30 (b)(i) Prejudice to effective conduct of public affairs; free and frank provision of advice of FOISA applies to that information. The reasons why that exemption applies are explained in the Annex to this letter.

Annex - Reasons for not providing information

An exemption applies, subject to the public interest test

An exemption under section s.25(1) of FOISA applies to some of the information you have requested.

Section 25: Information otherwise accessible

Section 25 of FOISA exempts information from disclosure where the requester can reasonably obtain the information without making a request for it.

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 there may be circumstances where gaining access to online content is prohibitive. However, this is outweighed by the public interest, under the reasonable assumption that the requester has access to the internet, of the requester being able to access publicly available documentation published by the Scottish Government.

An exemption under section s.30(b)(i) of FOISA applies to some of the information you have requested.

Section 30: Prejudice to effective conduct of public affairs 

Section 30(b)(i) of FOISA exempts information from disclosure where disclosure would, or would be likely to, cause substantial harm to the free and frank provision of advice to Ministers.

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 of an abiding interest in open and transparent government. However, this is outweighed by the public interest in maintaining private space to discuss topics at preliminary stages of consideration.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

FOI 202400431926 - Information Released - Annex

File type

52 page PDF

File size

2.7 MB