Revenue Scotland and Tax Powers Act 2014 section 136

Types of information

Section 136 sets out the types of information that are protected from disclosure under an information notice issued by Revenue Scotland, including information relating to pending tax appeals, journalistic material, and personal records.

• Information relating to a pending tax review or appeal cannot be required under an information notice
• Journalistic material — meaning material acquired or created for the purposes of journalism — is exempt from disclosure
• Personal records concerning an identifiable individual's health, spiritual counselling, or personal welfare counselling are protected from disclosure
• However, documents that are personal records may still be required if the sensitive personal information is redacted, and any non-personal information within those records can be requested

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