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 |
|---|---|---|
| 2022-11-01 | Benefits paid to Ukrainian "refugees" | Upheld - full |
| 2022-10-17 | Non payment of Employee and Employer Tax and NI contributions | No information sent - all held but exempt |
| 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. | ||
| 2022-09-01 | Collection of harbour dues | Some information sent but not all held |
| 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. | ||
| 2022-08-22 | 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. | ||
| 2022-08-08 | 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. | ||
| 2022-07-19 | employment practices liability insurance | Information not held |
| A request was made for information regarding quotes, brokers, and refusals related to employment practices liability insurance for the Isle of Man public sector. The Treasury responded that no information was held as no quotes were sought or received, and no documentation exists regarding the consideration of such cover. | ||
| 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. | ||
| 2022-04-25 | Manx Gas | Some information sent but part exempt |
| The request sought minutes of a Treasury meeting with Manx Gas and details of government support since September 2021; the response disclosed the full minutes of a February 2022 meeting regarding unpaid debts and regulatory pricing issues, though the outcome was noted as partially exempt. | ||
| 2022-04-22 | external auditor procurement | Some information sent but part exempt |
| A request was made for external auditor procurement papers and the contract awarded to Grant Thornton, including specific details on the Audit Act 2006 and whistleblowing policies. The Treasury responded with 84 pages of documents, primarily the 2019 Invitation to Tender, but withheld some information citing commercial confidentiality. | ||
| 2022-03-28 | MHK, MLC, Minister Expenses | Some information sent but part exempt |
| The request sought expense figures for current MHKs and MLCs between the last general election and December 2021, broken down by category. The Treasury disclosed two specific departmental travel claims but refused to provide parliamentary travel data (already public) or a list of members with no claims (information not held). | ||
| 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. | ||
| 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. | ||
| 2022-02-24 | Red diesel representations | Some information sent but part exempt |
| The requester sought records of direct discussions between the Isle of Man Treasury and the UK Government regarding red diesel reform in 2021 and 2022. The Treasury released some correspondence but withheld specific details citing an exemption for personal data. | ||
| 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. | ||
| 2022-02-08 | 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. | ||
| 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. | ||
| 2021-11-16 | 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. | ||
| 2021-08-23 | Capital projects - new school buildings | Upheld - partial |
| A request was made for business cases, meeting minutes, and financial data regarding three specific school capital projects (CRHS, QEII Science/Technology, and QEII Sixth Form). The Treasury partially upheld the request, disclosing the December 2016 CRHS business case which includes a detailed suitability survey of the existing building. | ||
| 2021-07-30 | DESC Social Equity Funding Business Case (Pupil Premium) | Some information sent but part exempt |
| The request sought the Treasury's response to a 2019 business case for Social Equity Funding (Pupil Premium) and related internal documents, including correspondence and pandemic-related costs. The Treasury disclosed the original business case and a 2020 paper regarding the Free School Meals Voucher Scheme, but withheld some information citing partial exemptions. | ||
| 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. | ||
| 2021-05-26 | Bona Vacantia Business Cases | Some information sent but part exempt |
| The request sought business cases funded by the Bona Vacantia Fund over the last five years. The Treasury disclosed five specific business cases but redacted personal information under absolute exemption. | ||
| 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. | ||
| 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. | ||
| 2021-03-17 | Steam Packet Report | Some information sent but part exempt |
| The request sought a specific Steam Packet report on Coronavirus and related correspondence from the Treasury. The Treasury withheld the report and correspondence under a public business exemption to protect an ongoing independent review, though it confirmed the report will be published later as part of that review's final conclusion. | ||
| 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 | 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. | ||
| 2020-11-13 | 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. | ||
| 2020-09-08 | Charitable Donations | Some information sent but not all held |
| The request sought annual totals for charitable donations and the number of individuals making them under Deed of Covenant for the last five years. The Treasury provided historical data for 2014/15 to 2018/19 but refused the 2019/20 figures as the tax assessment was still ongoing. | ||
| 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. | ||
| 2020-04-20 | 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. | ||
| 2020-03-09 | How much is received from road tax licenses | Information not held |
| A request was made to the Isle of Man Treasury for information on revenue received from road tax licenses. The Treasury refused the request stating they do not hold the information and advised the applicant to contact the Department of Infrastructure instead. | ||
| 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. | ||
| 2020-02-17 | 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. | ||
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