Treasury
60 FOI requests | Full disclosure rate: 173.3%
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 |
|---|---|---|
| 2026-02-10 | Immigrant workers and their families | Some information sent but part exempt |
| A request for detailed statistics on Isle of Man worker migrant visas, including nationality breakdowns and dependent counts, was partially fulfilled with aggregate data tables, while specific nationality lists were withheld due to privacy concerns. | ||
| 2026-01-05 | Work visas issued 9 months to 31 December 2025 | Some information sent but part exempt |
| The request sought work visa statistics for the Isle of Man from April to December 2025, but the Treasury only provided data for the period of October to December 2025, citing partial exemptions for the earlier months. | ||
| 2026-01-05 | Applications by immigration route 9 months to 31 December 2025 | Some information sent but part exempt |
| The request sought immigration application and visa issuance statistics for April to December 2025, but the Treasury only provided data for October to December 2025 as earlier figures were already publicly available. | ||
| 2025-10-23 | Local Authority | Some information sent but part exempt |
| 2025-10-06 | Treasury Processing of KWC Finance Related FOI Requests | Some information sent but part exempt |
| The request sought internal Treasury correspondence and documents generated during the processing of three specific FOI requests regarding VAT on private school fees and KWC Finance. The Treasury disclosed some information, including internal emails discussing the VAT request, but the overall outcome was partially exempt. | ||
| 2025-10-06 | Legal Aid Steering Group key documents | Some information sent but part exempt |
| The request sought key documents for the Legal Aid Steering Group, including terms of reference and implementation plans. The Treasury disclosed the Terms of Reference document but withheld other requested items, citing partial exemptions. | ||
| 2025-10-03 | RegEx Limited FoI Request - Isle of Man Treasury 2 | Some information sent but part exempt |
| RegEx Limited requested five years of monthly immigration statistics, staff numbers, and expenditure breakdowns from the Isle of Man Treasury. The authority partially disclosed the data, providing detailed application statistics for 2020 and 2021 while withholding other requested information. | ||
| 2025-10-01 | Work visas issued 6 months to 30 September 2025 | Some information sent but part exempt |
| 2025-10-01 | Applications by immigration route 6 months to 30 September 2025 | Some information sent but part exempt |
| The request sought a summary of immigration applications and visas issued in the Isle of Man from April to September 2025. The Treasury provided the data but partially exempted specific visa approval figures under Section 25 to protect personal information. | ||
| 2025-07-23 | Wind farm costs further to FOI 4660353 | Some information sent but part exempt |
| The request sought correspondence and financial data regarding the onshore wind farm project and Earystane plantation land valuation from May 2025 onwards. The Treasury released partial email extracts but withheld specific financial and land valuation details under section 30 exemptions to protect economic interests. | ||
| 2025-07-11 | Work visas issued 3 months to 30 June 2025 | Some information sent but part exempt |
| The request sought detailed statistics on work visas issued in the Isle of Man between April and June 2025, broken down by category, nationality, salary, sector, and role. The Treasury disclosed data on visa categories and salary bands but withheld specific nationality counts due to data protection exemptions regarding personal identification. | ||
| 2025-07-11 | Applications by immigration route FY 2025 | Some information sent but part exempt |
| The request sought immigration application and visa issuance data for the financial year ending March 2025; while application data was withheld due to pending publication, visa issuance statistics were fully disclosed. | ||
| 2025-07-11 | Applications by immigration route 3 months to 30 June 2025 | Some information sent but part exempt |
| The request sought a summary of immigration applications and visas issued between April and June 2025, to which the Treasury responded by providing partial data while redacting specific details to protect personal information. | ||
| 2025-06-19 | Major projects board | Some information sent but part exempt |
| The request sought agendas, minutes, and project documents regarding onshore renewables from the Major Projects Board, resulting in partial disclosure where specific meeting details were released but other items were withheld under exemption s.25. | ||
| 2025-06-13 | Manx Development Corporation draw down from Lloyds 100k loan facility | Some information sent but part exempt |
| The request sought details on recent drawdowns and the total debt of the Manx Development Corporation's Lloyds Bank loan facility. The Treasury disclosed specific drawdown amounts for Loans 1, 3, 4, and 5, and provided a total debt figure, while noting some information was already publicly available on the disclosure log. | ||
| 2025-05-15 | Onshore wind farm | Some information sent but part exempt |
| A request for financial data and land acquisition correspondence regarding the Isle of Man onshore wind farm was partially fulfilled, with Treasury papers and emails released but specific details redacted due to exemptions. | ||
| 2025-05-12 | KWC - Due Diligence, Directors' Report & Financial Statements | Some information sent but part exempt |
| A request was made for due diligence documents and financial statements regarding a £2.2 million grant to King William's College, resulting in the partial disclosure of Treasury Board minutes and internal correspondence highlighting concerns over the college's financial forecasts and growth plans. | ||
| 2025-04-10 | Castletown Rates Information (Debtors & Rateable Value of Properties) | Some information sent but part exempt |
| The Treasury disclosed total rate debt and debtor counts for Castletown over the last five financial years but refused to provide current rateable values by address, citing that the information is already reasonably accessible via the Valuations Office. | ||
| 2025-04-01 | Leasing two plots of land situated next to Druidale Farm | Some information sent but part exempt |
| A request was made for all Treasury documentation regarding the leasing of two plots of land next to Druidale Farm. The authority partially disclosed information by providing extracts from two 2012 Treasury Board meetings and two additional documents, while withholding some content under exemptions. | ||
| 2025-03-04 | Exemption from Rates | Some information sent but part exempt |
| The Treasury responded to a request for a list of properties exempt from rates under section 74 of the Rating and Valuation Act 1953 for the year ending 31 March 2025. The authority provided a partial list of addresses and claimants, though some entries were redacted citing section 25 exemptions. | ||
| 2024-12-13 | Total income of all whose tax was capped in the most recent year. | Some information sent but part exempt |
| The requester asked for the number of residents benefiting from the tax cap, their total income, and the cap level for the most recent year. The Treasury responded that this information is already publicly available via Tynwald Hansard records and government websites for the 2022/23 tax year, citing Section 20 of the Act. | ||
| 2024-11-25 | Ukraine Resettlement Scheme | Some information sent but part exempt |
| The request sought data on work rights, tax contributions, and operational costs for the Isle of Man Homes for Ukraine Scheme. The Treasury disclosed visa and tax statistics but exempted direct cost figures, directing the requester to public government accounts. | ||
| 2024-09-23 | Manx Development corporation funding | Some information sent but part exempt |
| 2024-09-18 | WorldPay Contract End Date and rates associated | Some information sent but part exempt |
| The request sought the end date and card rates for the Isle of Man Treasury's WorldPay contract. The Treasury disclosed that the contract operates on a rolling yearly basis but withheld the specific card rates citing commercial sensitivity. | ||
| 2024-09-03 | Wind farm costs | Some information sent but part exempt |
| The request sought Treasury papers and minutes regarding the Earystane wind farm proposal, resulting in the disclosure of a Treasury Paper seeking funding for a Phase 2 socio-economic impact assessment, though the response was partially exempt. | ||
| 2024-06-18 | Peel Rates collected on behalf of Peel Commissioners | Some information sent but part exempt |
| The Treasury partially disclosed data regarding rates collected on behalf of Peel Commissioners and a list of properties with zero or reduced rates, but refused to provide the total number of dwellings citing a practical refusal reason. | ||
| 2024-05-20 | Benefit Fraud & Error 2023-24 | Some information sent but part exempt |
| The request sought benefit fraud and error statistics for 2023-24 and detailed financial data for prosecuted cases over six years. The Treasury provided the 2023-24 statistics but refused the detailed case data, citing the cost of creating the information and exemptions for personal data. | ||
| 2024-04-23 | illegally operated online legal aid calculator | Some information sent but part exempt |
| A request was made for internal documents and user statistics regarding the Isle of Man's online legal aid calculator, alleging it caused miscarriages of justice. The Treasury responded with partial information, providing daily pageview statistics for early 2023 and Google Analytics data for early 2024, while withholding the requested internal legislative analysis and correspondence. | ||
| 2024-04-09 | Benefit in Kind - Company Vehicles | Some information sent but part exempt |
| The request sought internal Treasury communications regarding the Income Tax (Benefits In Kind) (Car and Fuel) Order 2024, specifically asking for tax impact analysis and alternative proposals. The response disclosed a document reviewing four options for calculating vehicle benefits, including inflation adjustments and CO2-based systems, but noted a lack of data to estimate additional tax revenue for commercial vehicles. | ||
| 2024-03-27 | Reports relating to Housing Deficiency Payments | Some information sent but part exempt |
| A request was made for reports and documents regarding the Housing Deficiency Payment system, resulting in the disclosure of some information while parts were withheld under specific exemptions. | ||
| 2024-01-02 | nominal compensation scheme | Some information sent but part exempt |
| 2023-12-26 | Email Communications | Some information sent but part exempt |
| 2023-12-13 | Childcare Strategy | Some information sent but part exempt |
| 2023-11-22 | MDC drawdowns | Some information sent but part exempt |
| 2023-11-01 | Rates rebates/discounts | Some information sent but part exempt |
| 2023-09-27 | "Government" etc borrowings | Some information sent but part exempt |
| 2023-09-05 | Economic Strategy Fund | Some information sent but part exempt |
| 2023-08-25 | Steam packet consultation fees/professional fees | Some information sent but part exempt |
| 2023-08-24 | Beny-my-Chree | Some information sent but part exempt |
| 2023-07-19 | Earystane & Scards, Sulby & Druidale | Some information sent but part exempt |
| 2023-07-18 | Pink Book Redactions - DESC Capital Expenditure | Some information sent but part exempt |
| 2023-07-14 | Steam Packet purchase and costs | Some information sent but part exempt |
| 2023-07-03 | Manx development corporation financial controls | Some information sent but part exempt |
| 2023-06-29 | Funding of Manx Development Corporation | Some information sent but part exempt |
| 2023-03-02 | Revenue Budget - Financial Plans (3) | Some information sent but part exempt |
| 2023-02-17 | Revenue Budget 'Financial Plans' - August 2022 | Some information sent but part exempt |
| 2023-02-15 | Breaches to Financial Regulations | Some information sent but part exempt |
| 2022-08-22 | KPMG Contract | Some information sent but part exempt |
| A request was made for the contract appointing KPMG as a strategic partner to assist the Isle of Man Treasury in delivering a future economy. The authority released the Framework Agreement dated 2021, though the outcome indicates some information was withheld under exemptions. | ||
| 2022-08-19 | Our Big Picture | Some information sent but part exempt |
| The applicant requested details on KPMG payments, billable hours, and tender responses for the 'Our Big Picture' economic strategy project. The Treasury disclosed the pricing schedule framework but refused to provide billable hours as the contract was deliverable-based and directed the applicant to a previous FOI response for tender statistics. | ||
| 2022-06-17 | Public service pension fund | Some information sent but part exempt |
| The request sought the balance of the Public Service Employees Pension Reserve (PSEPR) and projections for its depletion and funding requirements. The Treasury disclosed the PSEPR balance as of March 2022 but exempted the remaining questions regarding depletion dates and future funding, citing that this information is already publicly available in the government budget. | ||