Air departure tax (ADT) meeting information: FOI release

Information requested

Following on from FOI reference 202400439000, you asked that we:

1) Augment the table of meetings with a list of those invited to each meeting. In cases where you have a record of one or more individuals attending a particular meeting who were not included on the meeting invite, please can you also provide this information (but separately).

2) Augment the table of meetings with any decisions and actions that were recorded for each meeting, in whatever form these were recorded (even if not in formal minutes).

Response

I enclose a copy of some of the information you requested in an augmented table, as specified.

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 29(1)(a) (policy formulation), s35(1) (d) (prejudice to assessment or collection of tax or duty) and s38(1)(b) (third party personal data) of FOISA apply to that information. The reasons why these exemptions apply are explained below.

An exemption under section 29(1)(a) (policy formulation) of FOISA applies to some of the information you have requested. This applies as the Scottish Government requires a safe space to develop policy proposals and explore potential options.

An exemption under section 35(1)(d) (prejudice to assessment or collection of tax or duty) of FOISA applies to some of the information you have requested. This applies as the Scottish Government and HMRC need to withhold information and data that is used to collected taxes due.

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 exemptions. We have found that, on balance, the public interest lies in favour of upholding the exemptions. We recognise that there is some public interest in release because of the need for open and accountable government. However, this is outweighed by the public interest in allowing Ministers and officials to develop policy options and the safeguarding of tax collection.

An exemption under section 38(1)(b) (third party personal data) of FOISA also applies to some of the information you have requested. This applies to protect the personal information of individuals.

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.

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 202400445224 - Information released - Annex

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