Income tax and First Minister meeting with City of London Corporation correspondence: FOI release

Information requested

1. All analysis undertaken, briefings written, correspondence sent and received, minutes/notes from meetings about people moving to England or Wales from Scotland due to high income tax, from the last three months.

2. All analysis undertaken, briefings written, correspondence sent and received, minutes/notes from meetings about “Scottish weighting” in higher salaries, between January 1 2024 and May 12024.

3. All analysis undertaken, briefings written for, correspondence sent and received, and minutes/notes, from the meeting between John Swinney and the City of London Corporation on October 9, from two months before the meeting and one month after it.

Response

Question 1

I enclose a copy of some 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 an exemption under section s.38(1)(b) (personal information)] of FOISA applies to that information. This exemption applies in this instance as releasing the information in unredacted form would breach GDPR.

Question 2

I enclose a copy of some 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 an exemption under section s.38(1)(b) (personal information)] of FOISA applies to that information. This exemption applies in this instance as releasing the information in unredacted form would breach GDPR.

Question 3

I enclose a copy of some 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.38(1)(b) (personal information), s.30 (b)(i) and 30(b)(ii), s.33 (1) (b), and s.25 (1).

Several of these exemptions are 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 such as in the interest of promoting open government. However, this is outweighed by the public interest in maintaining space for officials to deliberate and advise Ministers on the development
of government policy.

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 202400444923 - Information Released -ANNEX

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