Cost of producing and analysing a number of consultation documents: FOI release

Information requested

Information relating to the total cost of producing and analysing a number of consultation documents.

Response

As your request covered a number of different areas it has been treated as four separate requests. You will receive other responses separately. This response covers tax consultations and those relating to the resource spending review and fiscal framework. I enclose a copy of most of the information you requested.

The answer to your question is set out below. All costs are inclusive of VAT.

4. The Land and Buildings Transaction Tax: proposed relief for Green Freeports - Total cost: £1,063.02

6. Developing a Scottish tax to replace the UK Aggregates Levy - Total cost: £1,591.93

9. Resource Spending Review Framework - Total cost: £2,568.44 

10. Non-domestic rates: decapitalisation rates for the 2023 revaluation - Total cost: £938.48

11. The Land and Buildings Transaction Tax - Additional Dwelling Supplement: A call for evidence and views - Total cost: £1,981.37

12. Scottish Landfill Tax: further clarity and certainty - Total cost: £743.37

15. Consultation on reforming the non-domestic rates system: proposals, the draft valuation roll, content of valuation notices, etc. - Total cost: £1,030.86

16. Tax policy and the Budget - a framework for tax - Total cost: £1,020.72

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 and therefore section 17 of FOISA (information not held) applies. The reasons why we do not have this information is set out below.

8. Fiscal framework review - stakeholder call for evidence. It is not possible to determine the cost of publishing and analysing the responses to this consultation. This is because the consultation formed part of a wider package of work commissioned by the Scottish and UK governments of a group of independent authors in relation to the review of the fiscal framework. The call for evidence was hosted by HMT and we do not have a cost breakdown of the work conducted by the independent authors and cannot provide an estimate.

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.