Treasury
25 FOI requests | Full disclosure rate: 416.0%
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 |
|---|---|---|
| 2026-01-01 | Further to my request regarding your ref number 5160885 | No information sent - all held but exempt |
| The requester asked for the asset values of the IOMSP and IOMSPG and the depreciation policy for new vessels. The Treasury withheld the asset values citing a qualified exemption for information intended for future publication, while directing the requester to a public document for the depreciation policy. | ||
| 2025-12-10 | Funding for the next Isle of Man Steampacket vessel | No information sent - all held but exempt |
| The requester asked how the Isle of Man Steam Packet Company would fund a £120 million replacement for the Manannan vessel given its existing debt levels. The Treasury refused to provide new information, stating that the details are already reasonably accessible via public news articles. | ||
| 2025-07-24 | changes to the MDC Shareholder Agreement | No information sent - all held but exempt |
| The requester asked for copies of changes to the 2021 MDC Shareholder Agreement, citing a clause that supposedly mandates public disclosure. The Treasury responded that no information was sent because the requested documents are already reasonably accessible on the government website. | ||
| 2025-06-23 | Immigration Isle of Man | No information sent - all held but exempt |
| The request sought the number of benefit recipients granted exceptions to residential conditions from June 2024, but the Treasury refused to provide the data directly. | ||
| 2025-03-18 | Benefit information. | No information sent - all held but exempt |
| The request sought confirmation of social security benefit rates, average monthly support per family unit, and total expenditure data from the Isle of Man Treasury. The authority refused to provide new calculations or summaries, citing that the information is already publicly accessible online or would require substantial compilation to produce. | ||
| 2025-02-25 | Equality impact assessment screening tool | No information sent - all held but exempt |
| The requester asked for the Equality Impact Assessment screening tool used by the Treasury, but the authority did not send the document directly because it is already reasonably accessible online. | ||
| 2025-02-10 | MDC financial statements | No information sent - all held but exempt |
| The requester asked for the latest financial statements for the Manx Development Corporation (MDC). The Treasury refused to send the documents directly, citing that the information is already reasonably accessible online via the Tynwald Court Official Report. | ||
| 2025-01-07 | Manx National Heritage's Consolidated Loan Fund for Capital Projects | No information sent - all held but exempt |
| The request sought details on Manx National Heritage's loan capacity, period, and interest rates from the Treasury for the 2024/25 financial year. The Treasury withheld the information, citing that it is already reasonably accessible in the published 2024-25 Budget document. | ||
| 2024-09-09 | Benefit rules | No information sent - all held but exempt |
| The requester asked for rules regarding social welfare payments for households affected by polygamous marriages in the Isle of Man. The Treasury refused to send the documents, stating the information is already reasonably accessible online via specific Social Security regulations. | ||
| 2024-06-12 | The Calculation of Contribution Based JSA for Temporary Workers | No information sent - all held but exempt |
| The requester asked for details on how temporary earnings affect Contribution Based Job Seekers Allowance eligibility and calculation periods. The Treasury refused to provide new information, citing that the relevant rules are already publicly accessible in existing legislation and guides. | ||
| 2023-12-21 | Funds provided to DESC | No information sent - all held but exempt |
| 2022-10-17 | Non payment of Employee and Employer Tax and NI contributions | No information sent - all held but exempt |
| 2022-02-15 | Details of UK VAT sharing agreement | No information sent - all held but exempt |
| The requester asked for a full copy of the Isle of Man VAT sharing agreement with the United Kingdom. The Treasury refused to send the document because the information is already reasonably accessible to the public on the Customs and Excise Division's website. | ||
| 2022-01-21 | Salary Support Scheme Beneficiaries | No information sent - all held but exempt |
| A request was made for records of beneficiaries and payment amounts for the Isle of Man Salary Support Scheme, but no information was disclosed as it was held for future publication or exempt under data protection and health and safety laws. | ||
| 2021-06-22 | Total Central Government Salary Payments | No information sent - all held but exempt |
| The requester asked for total central government salary payments and pension contributions from 2016 to present, but the Treasury refused disclosure citing that the data is scheduled for imminent publication in the Detailed Government Accounts. | ||
| 2021-06-22 | Total Pension Payments | No information sent - all held but exempt |
| The requester asked for total pension payments to retired government employees from 2016 to present, but the Treasury refused to disclose the information. | ||
| 2021-05-04 | Replacement CRHS and Southern Swimming Pool | No information sent - all held but exempt |
| The applicant requested plans, cost estimates, and meeting minutes regarding the replacement of Castle Rushen High School and the Southern Swimming Pool. The Treasury withheld all information, citing that plans were already publicly accessible via another FOI response and that cost estimates were exempt to protect commercial interests. | ||
| 2020-11-13 | Full Pension and Reserves Investment Breakdown | No information sent - all held but exempt |
| A request was made for a full breakdown of investments in the National Insurance Investment Account, Public Service Employees Pension Reserve, and government reserves to assess transparency and ethics. The Treasury refused to disclose the information, citing that doing so would prejudice the effective conduct of public business during an upcoming tender for investment managers. | ||
| 2020-04-20 | Retail business tax | No information sent - all held but exempt |
| A request was made to identify companies that paid the Isle of Man Retail Business Tax in the past 24 months, but the Treasury refused to disclose the information. | ||
| 2020-02-17 | Final Expenditure Revenue Sharing Arrangement (FERSA) | No information sent - all held but exempt |
| The requester asked for copies of the 2016 Final Expenditure Revenue Sharing Arrangement (FERSA), the 2018 Customs and Excise Amendment Agreement, and other active VAT sharing arrangements. The Treasury withheld the 2016 and 2020 FERSA agreements citing international relations exemptions, while confirming the 2018 amendment is publicly available. | ||
| 2019-05-15 | Pension Fund Investment | No information sent - all held but exempt |
| The requester asked for specific stock and company holdings of the Isle of Man pension funds, but the Treasury refused to disclose detailed data citing commercial interests exemptions, instead providing a high-level asset allocation breakdown. | ||
| 2019-05-09 | Pensions | No information sent - all held but exempt |
| The requester asked for government employee pension payout figures and the latest actuarial report for the 2018-2019 financial year. The Treasury refused to disclose the information, citing that it is held for future publication in the Detailed Government Accounts and is therefore exempt under Section 41 of the Freedom of Information Act 2015. | ||
| 2018-04-02 | Charles Flint QC report presented to Treasury on 30 June 2017 | No information sent - all held but exempt |
| A request was made for the full Charles Flint QC report regarding the failure of Powerhouse Insurance Limited, but the Treasury refused to disclose it citing legal restrictions on restricted information. | ||
| 2017-12-07 | Public Defence Unit | No information sent - all held but exempt |
| A request was made for all documentation regarding the creation of a Public Defence Unit, but the Treasury withheld all information citing exemptions related to policy formulation and the conduct of public business. | ||
| 2017-10-17 | Responses received to pensions freedom consultation | No information sent - all held but exempt |