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
All (104)
All information sent (104) ·
Some information sent but part exempt (60) ·
Information not held (28) ·
Some information sent but not all held (26) ·
No information sent - all held but exempt (25) ·
Not required to fulfill request (7) ·
Vexatious request (6) ·
Not upheld (5) ·
Upheld - partial (3) ·
Upheld - full (2) ·
Request lapsed - requested information not provided (2) ·
Neither confirm or deny information held (1) ·
Decision Notice - Complaint not upheld (1) ·
| Date | Title | Outcome |
|---|---|---|
| 2022-02-28 | Reserves | All information sent |
| A request was made for details on investment fund manager fees and the staffing costs for civil servants managing Isle of Man reserves. The Treasury disclosed the total fees paid for the 2021/2022 period but clarified that no civil servants are directly employed for this purpose as external managers handle the funds. | ||
| 2022-02-08 | Treasury Covid payments to former Chief Minister | All information sent |
| A request was made to the Isle of Man Treasury regarding Covid-19 Salary Support Scheme payments to businesses with financial interests held by former Chief Minister Howard Quayle. The Treasury confirmed that no payments were made to the listed businesses and no applications were submitted by Mr. Quayle on their behalf. | ||
| 2021-11-16 | Rate collection rates | All information sent |
| The request sought rate collection statistics for Isle of Man local authorities (excluding Douglas, Braddan, and Onchan) for 2019/20 and 2020/21, including billed amounts and outstanding balances. The Treasury responded by providing data on outstanding rates as of November 2021 and a comparative table for the last four financial years, noting that collected amounts could be calculated from the provided figures. | ||
| 2021-11-03 | Income Tax returns | All information sent |
| The request sought statistics on resident individual income tax returns for the year ended 5 April 2021, including submission deadlines and online filing rates. The Treasury disclosed that 50,631 returns were submitted on time, with 28,877 filed online, and 5,579 penalties issued for late submissions as of 1 November 2021. | ||
| 2021-10-29 | Income Tax payments on account. | All information sent |
| The request sought data on Isle of Man Income Tax payments on account, associated interest earned by the Treasury, and interest paid by residents for late payments between 2016 and 2020, along with an explanation of payment structures. The Treasury disclosed the total interest payments made by residents for late tax and the legal basis for single lump-sum payments, but did not provide figures for total tax paid on account or interest earned by the Treasury. | ||
| 2021-10-22 | Income Tax Returns Penalty Charges | All information sent |
| A request was made to the Isle of Man Treasury for statistics on outstanding Income Tax Returns and associated penalty charges for the 2020-2021 tax year and historical data from 2016-2020. The authority disclosed all requested information, providing specific counts of outstanding returns, the number of penalties issued, and the total monetary value of those penalties. | ||
| 2021-03-30 | Extension of #1595985 | All information sent |
| The requester asked for benefit claim figures as of 31 March 2021 to extend a previous request covering 2015-2020. The Treasury responded by providing the specific number of claims in payment for various benefit types as of that date. | ||
| 2021-03-22 | Processing of individual tax returns | All information sent |
| The request sought statistics on delayed individual tax assessments for the year ended 5 April 2020 and the number of outstanding returns as of November 2020. The Treasury disclosed that 1,106 returns exceeded a six-month processing time and 4,273 returns remained outstanding, citing staff redeployment for COVID-19 support and pending taxpayer information as contributing factors. | ||
| 2021-03-08 | Duty and vat paid on fuel | All information sent |
| 2021-01-28 | VAT refunds on aircraft | All information sent |
| The Treasury responded to a request for quarterly VAT refund data on aircraft imports into the EU via the Isle of Man for 2020, disclosing that all refunds occurred in the final quarter. | ||
| 2020-12-17 | Steam Packet | All information sent |
| The request sought details on Treasury payments to the Isle of Man Steam Packet Company since April 1, 2020, and their purpose. The Treasury disclosed a total payment of £5,263.02 made between April and December 2020 for repatriation travel warrants and an excise duty repayment. | ||
| 2020-12-10 | Number of People on Isle of Man Social Security Benefits | All information sent |
| 2020-11-20 | Media | All information sent |
| The request sought the total amount of money paid by the Isle of Man Treasury to specific media organizations since the March 2020 state of emergency. The Treasury disclosed full payment details for the period between March 16 and November 26, 2020, revealing significant funding for Manx Radio and Mannin Media while others received nothing. | ||
| 2020-11-13 | Subsidies to Loganair | All information sent |
| The request sought details on subsidies paid to Loganair since March 2020, to which the Treasury confirmed it made no direct payments but approved up to £2.65 million for the Department of Infrastructure to pay, while withholding confirmation of actual disbursements by other authorities. | ||
| 2020-09-16 | Request for information regarding Time Off In Lieu (TOIL) | All information sent |
| A Freedom of Information request was made to the Isle of Man Treasury regarding Time Off In Lieu (TOIL) policies, employee counts, and financial implications. The authority disclosed full information, including staff numbers, the absence of a specific union-negotiated TOIL policy, and the financial value of outstanding TOIL hours. | ||
| 2020-06-15 | Customs | All information sent |
| The request sought statistics on controlled drug interceptions by Customs at airports, boats, and post over five years, along with related arrest and prosecution figures. The response disclosed that airport and boat operations are handled by police, while providing specific interception data for postal services and overall arrest and prosecution counts. | ||
| 2020-02-24 | Arrears of NI | All information sent |
| The Treasury responded to a request for National Insurance arrears and write-off figures for the last three complete financial years. The authority disclosed specific debt amounts and written-off values for the tax years ending in 2017, 2018, and 2019. | ||
| 2020-02-13 | NASUWT Pay Bulletin January 2020 | All information sent |
| The request sought verification of tax and national insurance liabilities for teachers in the Isle of Man compared to the UK based on a NASUWT Pay Bulletin. The Treasury disclosed detailed calculations confirming that tax and NI liabilities are generally lower in the Isle of Man for the specified pay scales. | ||
| 2020-02-12 | Arrears of Tax | All information sent |
| The Treasury responded to a request for data on tax arrears, write-offs, collection powers, and unassessed returns over the last three years. The authority disclosed specific monetary figures for debts and write-offs, cited relevant legislation for collection powers, and attributed a backlog of 7,424 unassessed returns to staffing shortages. | ||
| 2020-02-10 | FPN A.01 | All information sent |
| The requester asked if the Department of Infrastructure obtained approval for an exemption to use the 2% pay budget elsewhere in the 2019/20 financial year. The Treasury confirmed one exemption was granted for a virement between pay and non-pay costs, but clarified it did not specifically relate to the 2% pay budget limit. | ||
| 2020-01-27 | Number of Landlords paid by Treasury from benefit payments | All information sent |
| 2020-01-06 | VAT refunds on imported aircraft | All information sent |
| The Treasury disclosed quarterly VAT refund data for aircraft imported into the EU via the Isle of Man for the calendar year 2019. The response confirmed that all 19 refund claims submitted were approved, resulting in a total refund of nearly £50 million. | ||
| 2019-11-08 | Armaments Investments | All information sent |
| The requester asked for the Isle of Man Government's investment policy on armaments and specific figures for such investments excluding pension funds. The Treasury confirmed there is no specific armaments policy and stated that no direct or indirect investments in armaments exist within the relevant funds. | ||
| 2019-09-13 | building purchase | All information sent |
| The requester asked for the number and cost of buildings purchased and demolished by the Isle of Man Treasury in the last ten years. The Treasury confirmed that no such buildings were purchased and demolished during the specified period, resulting in a cost of £0. | ||
| 2019-05-31 | Pension Fund Investment | All information sent |
| The request sought figures on Pension Fund investments in commodities and fossil fuel companies, which were fully disclosed by the Treasury. The response provided specific monetary values and portfolio percentages for these asset classes as of March 2019. | ||
| 2018-12-31 | Tax | All information sent |
| The request sought the total amounts of income tax, National Insurance, and rates written off over the last three years. The Treasury disclosed specific figures for income tax and National Insurance for the years 2015/16 to 2017/18, confirming that no rates were written off during this period. | ||
| 2018-12-20 | VAT refunds on imported aircraft | All information sent |
| The Treasury disclosed quarterly data on VAT refunds for aircraft imported into the EU via the Isle of Man from April 2016 to December 2018, after the requester agreed to accept quarterly instead of monthly figures. The response confirmed that all 68 aircraft with refund claims received a 100% VAT refund, totaling over £253 million. | ||
| 2018-12-17 | Rates Arrears | All information sent |
| The requester initially asked for overdue amounts for income tax, national insurance, and rates, but later narrowed the request to outstanding rates only. The Treasury disclosed that for the 2017/18 rating year, £347,494 in rates remained outstanding out of £37,169,141 billed. | ||
| 2018-11-19 | Tax Arrears | All information sent |
| A request was made to the Isle of Man Treasury for tax and National Insurance arrears figures as of November 2018. The authority disclosed the total outstanding debt amounts for income tax and NI contributions that were older than six months. | ||
| 2018-08-29 | payments of state pensions on behalf of IOM Government | All information sent |
| The request sought information on the costs of issuing cheques for state pensions to Isle of Man residents living abroad. The Treasury disclosed that the annual cost is approximately £2,400 and noted that electronic payment options are being explored. | ||
| 2018-08-14 | Increases to the state pension - residents & ex-pats | All information sent |
| The request sought a five-year breakdown of basic state pension increases for Isle of Man residents and expats in Spain and South Africa. The Treasury disclosed that pension increases apply to residents in the Isle of Man and Spain under social security agreements, but explicitly stated they do not apply to residents in South Africa. | ||
| 2018-05-16 | Annual expenditure on issuing Public Notices with IOM Newspapers | All information sent |
| The request sought annual expenditure figures from the Isle of Man Treasury on issuing Public Notices in local newspapers from 2011 to 2018. The authority disclosed all requested information, providing a breakdown of payments and total costs for statutory notices, job advertisements, and other items. | ||
| 2018-05-08 | Income Tax | All information sent |
| A request was made to the Isle of Man Treasury for income tax and National Insurance contributions received and outstanding at the end of the 2017-2018 financial year. The authority disclosed all requested figures, providing total amounts received and a breakdown of outstanding debts for both tax categories. | ||
| 2018-04-16 | Investment in fossil fuels | All information sent |
| The requester asked for the percentage of Isle of Man Government investments connected with fossil fuels over the last two years. The Treasury disclosed that approximately 3% of investments are linked to fossil fuels, noting that this is an average based on financial year-end reserves. | ||
| 2018-03-27 | Unpublished FOI requests | All information sent |
| The request sought monthly statistics on Freedom of Information requests received, refused, answered, and published by the Isle of Man Treasury over the preceding 12 months. The Treasury responded by providing all requested data in a table, noting that 100% of responses were published on the disclosure log. | ||
| 2018-03-06 | National Insurance Contributions | All information sent |
| The requester asked for details on employee National Insurance contributions in the Isle of Man, and the Treasury responded by providing the specific earnings thresholds and percentage rates effective from April 2018. | ||
| 2018-01-11 | Unauthorised access to computer records | All information sent |
| The request sought the number of Treasury employees facing disciplinary proceedings for unauthorized access to computer records from 2011 to 2018. The authority disclosed that zero employees faced such proceedings in any of the requested years. | ||
| 2017-12-04 | Disposal of Properties | All information sent |
| The Treasury responded to a request for details on government property disposals since 2009, initially providing data up to March 2017 and later issuing a correction to include disposals from April to December 2017. The response excluded records for the Manx Utilities Authority and the Isle of Man Post Office, and noted that pre-2011 data falls outside the Freedom of Information Act 2015. | ||
| 2017-11-30 | Income to Treasury from egaming | All information sent |
| The request sought the total income received by the Isle of Man Treasury from the gaming sector for the 2016/17 financial year, specifically regarding taxes and duties. The Treasury disclosed the total sum and its breakdown, while also explaining that gambling license fees are managed separately by the Gambling Supervision Commission. | ||
| 2017-11-23 | Hope Home Care | All information sent |
| The request sought confirmation of Treasury approval for extending the Hope Home Care contract beyond its maximum term. The Treasury responded that no such approval was granted as the contract reached the statutory 5-year limit and no extension beyond that was requested from the Chief Financial Officer. | ||
| 2017-11-13 | Treasury spending on TT and other events | All information sent |
| 2017-10-15 | Customs Officers | All information sent |
| 2017-10-15 | Income Tax and NI Data | All information sent |
| 2017-10-15 | Egaming and ICT companies | All information sent |
| 2017-10-13 | Incapacity benefits | All information sent |
| 2017-10-04 | Aircraft VAT | All information sent |
| 2017-09-25 | Invoice processing times | All information sent |
| 2017-09-08 | Residences of abortion pill seizures | All information sent |
| 2017-06-19 | Abortion pills seizure | All information sent |
| 2017-06-10 | Residential dwellings | All information sent |
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