Air Departure Tax, Air Passenger Duty and an exemption for the Highlands and Islands correspondence: FOI release
Information request and response under the Freedom of Information (Scotland) Act 2002.
Information requested
All correspondence between the Scottish Government and UK Government relating to Air Departure Tax, Air Passenger Duty and an exemption for the Highlands and Islands since the 2021 Holyrood election. This correspondence should include but not be limited to emails, briefing notes, WhatsApp and text messages, minutes and agendas for meetings and documents.
Response
I enclose a copy of most 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 exemptions under sections s.29(1)(a) (policy formulation), s.35(1)(d) (assessment or collection of taxes) & s.38(1)(b) (personal information) of FOISA apply to that information. The reasons why these exemptions apply are explained in the Annex to this letter.
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.
Contact
Please quote the FOI reference
Central Correspondence Unit
Email: contactus@gov.scot
Phone: 0300 244 4000
The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG
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