Treasury
104 FOI requests | Full disclosure rate: 100.0%
The Freedom of Information requests to the Isle of Man Treasury reveal an authority that is highly transparent regarding aggregate financial data but increasingly protective of operational details and specific contractual arrangements. The most striking disclosures concern the 'Aircraft VAT Refund' scheme, where the Treasury confirmed over £300 million in refunds between 2016 and 2019 before the practice ceased entirely (Cases 679571, 1121225, 2695289). Similarly, the Treasury has been open about systemic administrative challenges, admitting to a backlog of over 7,000 unassessed tax returns due to staffing shortages (Case 1178052) and providing detailed breakdowns of high-profile expenditures like the Manx Care CEO office (Case 4159610). However, a pattern of obstruction emerges in requests concerning legal aid and investment specifics. The Treasury has moved from providing aggregated legal aid costs to refusing to confirm or deny specific payments (Case 3851581) and labeling persistent inquiries as 'vexatious' (Case 4004962). Furthermore, while the Treasury discloses high-level asset allocations, it consistently withholds detailed pension fund holdings and consultancy billable hours, citing commercial sensitivity and ongoing tender processes (Cases 823766, 2592433). This suggests a government that welcomes public scrutiny of its bottom line but resists deep dives into the mechanics of its decision-making and specific vendor relationships.
Key Cases
Case 679571 — Discloses a staggering £253 million in VAT refunds for 68 aircraft between 2016-2018, revealing the scale of a specific tax incentive scheme that has since vanished from the records.
Case 4159610 — Provides a full breakdown of the £27.8 million expenditure by the Manx Care CEO office, a significant disclosure regarding healthcare leadership costs that was previously opaque.
Case 1178052 — Explicitly links a backlog of 7,424 unassessed tax returns to staffing shortages, offering a rare internal admission of administrative failure affecting revenue collection.
Case 4004962 — Marks a shift in the Treasury's approach to transparency, where a request for legal aid data was classified as 'vexatious' due to the frequency of correspondence, effectively blocking further scrutiny on that topic.
Case 2249733 — Directly addresses corruption concerns by confirming that no Covid-19 Salary Support Scheme payments were made to businesses linked to former Chief Minister Howard Quayle, providing a clear 'all clear' on a high-profile allegation.
Related FOI Stories
Aircraft VAT Refund Scheme — #679571, #1121225, #1651945, #2695289
Legal Aid Expenditure and Administration — #356063, #356067, #356065, #2541489, #2594293
Pension Fund Investments and Ethics — #433135, #823766, #847165, #1037461, #1558209
Tax Arrears and Collection Efficiency — #654168, #684267, #688567, #1178052, #1193049
Strategic Consultancy and 'Our Big Picture' — #2592433, #2594494, #2306897
| Date | Title | Outcome |
|---|---|---|
| 2026-02-18 | Freedom of Information Request - New Manx Tax Residents Aged Over 60 | All information sent |
| The request sought data on new Manx tax residents aged 60 or over for the last five tax years, and the Treasury disclosed aggregate figures broken down by year and residency status. | ||
| 2025-12-16 | Local Authority Rates | All information sent |
| The applicant requested a breakdown of Local Authority rates paid and outstanding for the 2023/24 and 2024/25 financial years, excluding Douglas, Braddan, and Onchan. The Treasury disclosed all requested information, providing specific payment figures per parish and total outstanding amounts in attached appendices. | ||
| 2025-12-09 | Manx Development corporation funding | All information sent |
| The request sought details on new loans to the Manx Development Corporation and confirmation of funding for the Old Nurses Home refurbishment. The Treasury disclosed that loans 1 and 3 fund the refurbishment and provided the total amount drawn down from the Lloyds Bank facility. | ||
| 2025-11-11 | Worldpay Contract and subsequent tender | All information sent |
| The requester asked when the current Worldpay contract would expire and when the tender process would begin. The Treasury disclosed that the contract operates on a rolling yearly basis with a two-month termination notice requirement, but confirmed they do not hold information regarding the start date of the future procurement process. | ||
| 2025-11-06 | Cost of PA increase | All information sent |
| The requester asked for the detailed workings behind a Treasury estimate that increasing the personal allowance to £20,000 would reduce income tax revenue by £63m. The Treasury explained the modelling methodology and provided revenue impact ranges but withheld the specific individual tax records used in the calculation due to data protection laws. | ||
| 2025-10-28 | Income Tax bands breakdown | All information sent |
| The Treasury responded to a request for Isle of Man income tax statistics for tax years 2020/21 to 2023/24, disclosing full data on taxpayer counts and tax amounts across various liability bands and tax cap elections. | ||
| 2025-10-10 | Government Procurement Cards | All information sent |
| The request sought data on the number of government procurement cards in circulation and total spending on them for the Isle of Man between 2019 and 2025. The Treasury disclosed that 1,093 active purchase cards are in use and provided specific expenditure figures for the requested financial years, clarifying that the government issues purchase cards rather than procurement cards. | ||
| 2025-10-01 | Specific sanctions licenses relating to insolvency | All information sent |
| The request sought confirmation on the number of specific sanctions licenses applied for and granted under the insolvency licensing purpose introduced in December 2024. The Treasury responded that zero licenses have been applied for and zero have been granted under this specific provision. | ||
| 2025-09-02 | Pillar Two Global Minimum Tax - Number of In-Scope Companies | All information sent |
| The request sought the number of multinational enterprise groups in scope of the Isle of Man's Pillar Two Global Minimum Tax and a breakdown of those subject to Domestic or Multinational Top-Up Taxes. The Treasury responded that exact numbers cannot be definitively determined but provided estimates of circa 200 groups for the Domestic Top-Up Tax and fewer than 10 for the Multinational Top-Up Tax. | ||
| 2025-08-27 | Minutes of meetings in relation to the Manxman | All information sent |
| The requester asked for Treasury minutes regarding discussions on the MV Manxman and the Isle of Man Steam Packet Company from the initial planning stages until the vessel's arrival in Douglas. The Treasury responded by releasing extracts of meeting minutes that met the specified criteria. | ||
| 2025-08-20 | Passports Immigration and Nationality Services | All information sent |
| The request sought data on staff working from home within the Passports Immigration and Nationality Services from January 2023 to September 2025. The Treasury disclosed that four staff members worked from home during this period and provided the total number of days per year. | ||
| 2025-08-13 | Review of Discount Rate for PSPA March 2022 valuation | All information sent |
| The requester asked for details regarding the review of the discount rate used in the March 2022 PSPA actuarial valuation, specifically seeking reports or correspondence on the methodology and experience analysis. The Treasury disclosed a document summarizing discussions between PSPA and Treasury officers which confirmed the decision to maintain the 4.5% discount rate based on historical income growth and population projections. | ||
| 2025-02-26 | Naturalisation Timelines and nature of Naturalisation | All information sent |
| The request sought actual processing times for Isle of Man naturalisation and statistics on citizenship grants via ILR and Settled Status since 2023. The Treasury disclosed that 173 applications were processed with an average time of 13.6 months, and 130 individuals gained citizenship, split between EU Settlement Scheme and other visa categories. | ||
| 2025-02-25 | Working families info | All information sent |
| The request sought data on the number of families expected to benefit from a £10,000 increase in the child benefit income threshold. The Treasury disclosed that approximately 2,000 families will benefit, with the new thresholds taking effect in April 2025. | ||
| 2025-02-11 | Equality Impact Assessments - Triple Lock | All information sent |
| The request sought Equality Impact Assessments and meeting minutes regarding the decision to end the triple lock and introduce the Manx Pension Guarantee. The Treasury disclosed three documents, including an Equality Impact Screening Assessment and a Full Equality Impact Assessment, confirming that the policy change was assessed for its impact on protected groups. | ||
| 2025-01-31 | MDC funding draw downs | All information sent |
| The request sought updated details on Manx Development Corporation (MDC) funding drawdowns from a Lloyds Bank facility as of 31 January 2025. The Treasury disclosed specific new loan amounts and a total drawdown figure, while partially refusing information on further drawdowns for a specific new loan due to the short duration of the facility. | ||
| 2025-01-02 | Details of Burial Ground Rates, Water Rates and Sewerage Rates | All information sent |
| The request sought total collections and distribution details for Burial Ground, Water, and Sewerage Rates for the years ending March 2015 and 2024. The Treasury disclosed all requested information via two attached appendices and clarified that collection figures exclude prior year arrears while distribution figures include them. | ||
| 2024-11-28 | Total value of card payments | All information sent |
| The request sought the total value of card payments processed by the Isle of Man Treasury via WorldPay for the 2022/2023 and 2023/2024 financial years. The Treasury fully disclosed the requested figures, confirming payments of approximately £64 million and £119 million for the respective years. | ||
| 2024-10-31 | Statistics on the Isle of Man British National (Overseas) Visa Scheme | All information sent |
| The request sought annual statistics on applications received and approved for the Isle of Man British National (Overseas) Visa scheme from its inception. The Treasury disclosed specific figures for main applicants and dependants for the years 2021, 2022, 2023, and 2024. | ||
| 2024-09-27 | Manx Care CEO Office breakdown GBP 27,874,000 spend. | All information sent |
| The request sought a breakdown of the £27,874,000 Manx Care CEO office expenditure for 2022/23, and the Treasury responded by providing the full breakdown in an attached appendix. | ||
| 2024-09-09 | Temporary Workers Employed via Agencies | All information sent |
| The request sought the number of secretarial and administrative temporary workers employed via agencies within the Isle of Man Treasury from January 2023 to the present. The authority disclosed that there were 2 secretarial and 29 administrative temporary workers employed through agencies during this period. | ||
| 2024-09-02 | FoI Information | All information sent |
| The request sought statistics on FOI responses, staffing details, and time spent by the Isle of Man Treasury over the past three financial years. The authority disclosed that 169 requests were handled by two staff members who perform FOI duties alongside other responsibilities, totaling 724 recorded hours. | ||
| 2024-07-19 | appointment of SPC Directors | All information sent |
| The request sought details on the recruitment process for non-executive directors at the Steam Packet Company, specifically regarding application and interview numbers. The Treasury disclosed that 51 applications were received for two roles, resulting in six candidates being shortlisted and interviewed. | ||
| 2024-07-01 | Rent Rquests | All information sent |
| The request sought the number of rent direct payment requests from Douglas City Council to the Social Security Benefits Section over the last 12 months, along with details on unauthorized requests and relevant policies. The Treasury disclosed that 156 requests were received but stated it does not hold data on how many lacked claimant authorization, while citing specific regulations that allow for such payments in cases of debt. | ||
| 2024-06-18 | Benefits deductions | All information sent |
| The request sought data on the number of benefit claimants with deductions and the specific reasons for those deductions over the last three financial years. The Treasury disclosed the total number of affected customers and a detailed breakdown of deduction reasons for the years 2021-22, 2022-23, and 2023-24. | ||
| 2024-05-24 | National Insurance | All information sent |
| The request sought data on National Insurance holiday scheme claims for the Department of Education, Sport and Culture and the wider Isle of Man government from 2017-2018 to date. The Treasury disclosed total monetary claims, the number of beneficiaries, and the count of those still employed for both the specific department and the entire public sector. | ||
| 2024-03-06 | 2024/2025 spending per head on former Government employee pensions | All information sent |
| 2024-02-29 | Out of work/work related benefits. | All information sent |
| 2024-02-27 | Manx State Pension | All information sent |
| 2024-01-11 | Loss of personal allowance | All information sent |
| 2023-11-29 | Manx reskill scheme | All information sent |
| 2023-08-15 | FOI requests #1595985 and #1731221 | All information sent |
| 2023-06-26 | Number of fines issued to individuals below tax earning threshold | All information sent |
| 2023-05-09 | KMPG Additional work requests | All information sent |
| 2023-05-02 | Fraudulent Legal aid applications | All information sent |
| 2023-04-24 | Income Tax return submissions | All information sent |
| 2023-03-24 | Outstanding Rates of £3 million | All information sent |
| 2023-03-20 | Benefit Fraud & Error | All information sent |
| 2023-01-26 | contrary interest | All information sent |
| 2022-12-15 | Income sources of tax resident individuals | All information sent |
| 2022-11-25 | Number of adults on DLA | All information sent |
| 2022-11-01 | Disability Living allowance | All information sent |
| 2022-10-12 | Investment of recent government bond issue | All information sent |
| 2022-10-05 | VAT refunds on imported aircraft | All information sent |
| The requester asked for quarterly data on VAT refunds for aircraft imported into the EU via the Isle of Man for 2021 and early 2022. The Treasury disclosed that no such refunds were made, no claims were submitted, and no aircraft received full refunds during the specified periods. | ||
| 2022-09-06 | Manx Radio | All information sent |
| The requester sought a letter from the Treasury to Manx Radio dated July 11, 2022, regarding future funding. The Treasury confirmed that all requested information was sent and closed the request on September 11, 2022. | ||
| 2022-08-22 | Civil legal aid | All information sent |
| The request sought the total amount paid by the Isle of Man Treasury to advocates under the green form and civil legal aid schemes over the last two years. The Treasury disclosed the specific payment figures for the 2020/2021 and 2021/2022 financial years. | ||
| 2022-08-08 | Manx Gas | All information sent |
| The requester asked for confirmation of government funding provided to Manx Gas in the last financial year. The Treasury responded by stating that all requested information was sent and closed the request. | ||
| 2022-07-20 | Civil legal aid divorce cases | All information sent |
| The request sought total spending on civil legal aid for divorce cases over three years and details on fraud prevention checks. The Treasury disclosed the specific costs for 2019/20 to 2021/22 and explained the verification processes involving social security benefits, applicant declarations, and potential checks with the Tax Office. | ||
| 2022-03-07 | Isle of Man Limited | All information sent |
| The requester asked for the annual budget allocated to Isle of Man Limited from Central Government between 2015 and 2022, along with details on fund usage. The Treasury confirmed that the allocated budget for this period was zero, noting the entity is a dormant UK-registered company. | ||
| 2022-03-03 | Fees for TISE Guernsey | All information sent |
| The request sought the fees paid by the Isle of Man Treasury to Clifford Chance LLP for a September 2021 sustainability bond issue on TISE. The Treasury disclosed the total professional service fees, providing amounts both excluding and including VAT. | ||