Freedom of Information Guide

As a public authority, we are required to:

  • tell you how you can access this information and what it might cost
  • publish the classes of information we make available

We have adopted the Model Publication Scheme 2015, produced by the Scottish Information Commissioner.

Under the Freedom of Information Act (FOI) and the Environmental Information Regulations (EIRs), you have the right to access (subject to certain exemptions) any information we hold.

How to make an FoI request

Freedom of Information requests should be made in writing to or

PO Box 24068

Requests for environmental information can be made in writing or over the phone - 03000 200 310.

Please ensure you provide your name, an address for correspondence and if possible, a telephone number.

How you should word your request

Please be specific about the information that you are looking for - it helps us to identify what you require and answer your request more promptly. For example, does a specific date or time period apply? Are there any references you can give that will help us to identify the information - such as the names of a particular working group or task force? How did you find out about the topic or information you are seeking?

While you do not have to explain why you want the information, if you are happy to do this it may help us to answer your request.

The Scottish Information Commissioner’s Tips for requesting information under FOI and the EIRs provide simple advice to help you make the most of your right to request information.

Will there be a fee?

Revenue Scotland does not charge for making requests or for providing information under FOI or EIRs, but we will refuse to deal with a request where we estimate that it will cost more than £600 to locate, retrieve and provide the information.

If you can be as precise as possible about the information you are seeking, it will help to keep your request within this cost limit. Requests for specific information are less likely to exceed this cost limit and can be answered much more quickly than requests for 'all information' on a subject.


The Scottish Freedom of Information Act does not allow public authorities to extend the 20 working day deadline to provide a response, however if a request is complex or involves large amounts of information, meeting this deadline may not always be possible.

The Environmental Information Regulations provide the same deadline, but do allow us to extend this up to 40 working days if a request is complex or involves large amounts of information.

We will aim to respond to your FOI request within 20 working days. Our response will always advise you who you should contact to request that we carry out an internal review of our response.

If you tell us you are unhappy with our response and why within 40 working days, it will be looked at afresh. We will aim to provide you with our review response within 20 working days.

If you remain unhappy with our response, you have the right to appeal to the Scottish Information Commissioner. You should keep copies of all the correspondence you have had with us, as if you decide to appeal to the Scottish Information Commissioner you will be asked to provide these.

Availability and formats

The information we publish through the model scheme is, where possible, published on our website. However, if you prefer, we can usually send it to you in print. We may charge for this.

Exempt information

If a document contains information exempt under Scotland's Freedom of Information laws, we may remove or redact it. If we do, we will explain why.

Copyright and re-use

You may use and reproduce most of the Crown copyright material we produce free of charge and in any format or medium, We ask that you reproduce it accurately and in an appropriate context. Please acknowledge the material as crown copyright. There are some exceptions to this position. Where these apply you will find special copyright notices in the document.


We publish information in the eight classes below. In each class, we publish information for the current and previous two financial years. Previous versions may be available on request.


You can view information on the Revenue Scotland website or at our premises free of charge. We may charge for photocopying and postage, but only the costs we incur. We will tell you what the costs are before you commit to any expenditure. Our photocopying charges per sheet of A4 paper are 10p for black and white copies and 30p for colour copies.

Contact us

Revenue Scotland - FOI Requests
PO BOX 24068, Victoria Quay
Edinburgh, EH6 9BR