Treasury
270 FOI requests | Full disclosure rate: 38.5%
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 (270)
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 |
|---|---|---|
| 2025-03-03 | Imposition of VAT on Private School Fees | Not upheld |
| The request sought assessments, projections, and correspondence regarding the potential imposition of VAT on private school fees in the Isle of Man following UK Labour Party proposals. The Treasury disclosed internal correspondence with King William's College and the Buchan School discussing the existential threat of the policy and planned inter-departmental meetings to consider mitigation strategies. | ||
| 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. | ||
| 2025-02-25 | 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. | ||
| 2025-02-11 | Lost income tax revenue | Information not held |
| The requester asked for estimates of income tax revenue lost since 2011 due to the abolition of the Attribution Regime for Individuals. The Treasury responded that it does not hold this information as no such estimates are collected or reviewed following the regime's abolition. | ||
| 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. | ||
| 2025-02-10 | 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. | ||
| 2025-01-31 | 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. | ||
| 2025-01-09 | State Pension | Some information sent but not all held |
| The request sought data on Isle of Man state pension recipients and their overlap with UK pensions, including potential cost savings from removing dual payments. The Treasury disclosed that it holds no data on UK pension entitlements for those reaching pension age after April 2016 due to independent operations, though it confirmed records exist for 'split liability' pensions under the 1977 agreement for earlier cohorts. | ||
| 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. | ||
| 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. | ||
| 2024-12-13 | 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. | ||
| 2024-12-09 | Ramsey's working harbour | Some information sent but not all held |
| The Treasury partially fulfilled a request regarding Ramsey harbour rates by disclosing documents with redacted personal data, but refused requests for harbour operations, bin usage, and government discussions as the information is not held by 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. | ||
| 2024-11-25 | 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. | ||
| 2024-10-31 | 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. | ||
| 2024-09-23 | 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. | ||
| 2024-09-09 | 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. | ||
| 2024-09-09 | 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. | ||
| 2024-09-03 | 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. | ||
| 2024-09-02 | 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. | ||
| 2024-08-20 | How many applications for Income Support in each of the last 3 years | Not upheld |
| The request sought statistics on Income Support applications, successful claims, and payments made to non-residents over the last three years. The Treasury disclosed the total number of new claims received but refused to provide data on successful claims or non-resident payments due to information not being held or requiring substantial compilation. | ||
| 2024-07-23 | Residential qualification for income related benefits | Not required to fulfill request |
| The requester asked for data on how often the five-year residency requirement for Income Support was overridden in the past ten years, including decision levels and reasons. The Treasury refused the request, citing that the information is held in non-machine-readable paper files and compiling it would require substantial resources. | ||
| 2024-07-23 | civil legal aid applications and appeals | Vexatious request |
| The requester asked for detailed data on rejected civil legal aid applications and appeals over the last four financial years. The Treasury refused the request, classifying it as vexatious due to a pattern of frequent, overlapping, and burdensome correspondence. | ||
| 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. | ||
| 2024-07-16 | legal aid review response recommendation 4(c) | Information not held |
| The requester asked for documents and correspondence regarding the implementation of Legal Aid review recommendation 4(c), including copyright considerations and engagement with courts. The Treasury responded that the information is not held because work on the recommendations has not yet commenced. | ||
| 2024-07-16 | legal aid review response recommendation 18 | Information not held |
| The requester asked the Treasury for information regarding engagement with the Isle of Man Law Society on pro bono legal schemes following a 2013 court recommendation. The Treasury responded that the information is not held because work on the Legal Aid review recommendations has not yet commenced. | ||
| 2024-07-16 | legal aid review response recommendation 26 | Information not held |
| The applicant requested documents regarding the Statutory Charge scope review and Legal Aid recommendation 26, including emails and meeting minutes from August 2022. The Treasury responded that the information is not held because work on the review recommendations has not yet commenced. | ||
| 2024-07-03 | Residential qualification ignored? | Not required to fulfill request |
| The requester asked for statistics on how often residency requirements were overridden for three specific benefits over the past three months, including decision levels and reasons. The Treasury refused the request, stating that compiling the information from non-machine-readable paper files would require substantial work not mandated by the Freedom of Information Act. | ||
| 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 | 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. | ||
| 2024-06-18 | 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. | ||
| 2024-06-12 | 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. | ||
| 2024-06-03 | legal aid handbook | Some information sent but not all held |
| The requester asked for versions 1-6 of the Civil Legal Aid Handbook, draft versions, and working papers regarding amendments, but the Treasury only released the October 2015 2nd Edition, stating not all information was held. | ||
| 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. | ||
| 2024-05-20 | 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. | ||
| 2024-05-10 | legal Aid Payments | Neither confirm or deny information held |
| A request was made to the Isle of Man Treasury for legal aid payment details regarding two specific law firms and cases. The authority refused to confirm or deny holding the information due to a statutory exemption under the Legal Aid Act 1986. | ||
| 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. | ||
| 2024-03-26 | legal aid contrary interest exception | Not upheld |
| The requester asked for statistics and documents regarding the 'contrary interest exception' for disregarding partner resources in Legal Aid applications for financial years 2021/22 to 2023/24. The Treasury responded that the information is not held because this exemption is not currently part of the Legal Aid assessment process and has never been discussed or applied. | ||
| 2024-03-12 | IOM Schools - Rates Payable | Some information sent but not all held |
| 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 |
| 2024-01-02 | nominal compensation scheme | Some information sent but part exempt |
| 2023-12-26 | Email Communications | Some information sent but part exempt |
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