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 |
|---|---|---|
| 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. | ||
| 2019-09-16 | Charitable Giving | Some information sent but not all held |
| The request sought data on charitable tax offsets for the 2017/18 fiscal year, specifically distinguishing between Isle of Man registered charities and others. The Treasury disclosed total figures for charitable giving and deeds of covenant but refused the second part of the request as the data distinguishing charity locations is not held. | ||
| 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. | ||
| 2019-08-07 | Recent increase in registry fees on property transactions | Some information sent but not all held |
| A request for Treasury papers regarding recent increases in Isle of Man land registry fees was partially fulfilled, disclosing a confidential proposal to restructure fees to support first-time buyers while maintaining revenue neutrality. | ||
| 2019-06-14 | Changes to Employed Person's Allowance. | Information not held |
| A request for information regarding social impact assessments and specific cost calculations for changes to the Employed Person's Allowance was largely refused because the Treasury does not hold the requested data, though a financial impact assessment overview was provided. | ||
| 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. | ||
| 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. | ||
| 2018-12-31 | 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. | ||
| 2018-11-08 | MACCS registration | Information not held |
| The requester asked for formal documentation outlining an agreement between the Treasury and MACCS regarding accreditation requirements for non-construction works. The Treasury responded that it does not hold any such agreement or formal documentation, citing a practical refusal under the Freedom of Information Act 2015. | ||
| 2018-10-16 | Information relating to payments of EPA in relation to childcare | Some information sent but not all held |
| The request sought total EPA payments for nursery care, fraud statistics, and validation steps for the 2017-18 financial year. The Treasury refused to provide total payment figures due to the substantial compilation required but confirmed no fraudulent claims were identified and detailed the signature-based validation process. | ||
| 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. | ||
| 2018-07-24 | Request employers, by size (number of employees) and sector 03/17 | Information not held |
| The requester asked the Isle of Man Treasury for historical data on employer numbers by size and sector for March 2015, 2016, and 2017 to aid business development. The Treasury refused the request, stating they do not hold the information in the required format and that compiling it would require creating or analyzing data, which is not mandated under the Freedom of Information Act. | ||
| 2018-06-07 | Tax caps research | Some information sent but part exempt |
| The requester asked the Isle of Man Treasury for research supporting the economic, social, and environmental benefits of income tax caps for the ultra-wealthy. The Treasury responded that some information was sent, but parts of the request were exempt from disclosure. | ||
| 2018-06-06 | Responsible Financial Reporting Officers | Some information sent but not all held |
| The requester asked for a list of Responsible Financial Officers for all local authorities, boards, and joint committees. The Treasury disclosed the officer for most statutory boards but refused to provide information for local authorities, joint committees, and two specific statutory bodies as they do not hold that data. | ||
| 2018-05-28 | Appointment of Sir Jonathan Michael for Review of Healthcare System | Some information sent but part exempt |
| The request sought emails, interview details, applicant lists, and conflict of interest forms regarding Sir Jonathan Michael's appointment to lead a healthcare system review. The Treasury disclosed correspondence confirming his acceptance of the role and discussions on terms, but withheld information on the interview panel, other applicants, and specific costs. | ||
| 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. | ||
| 2018-04-27 | Expenditure on single use plastics within the department | Not required to fulfill request |
| A request for detailed expenditure figures on single-use plastics by the Isle of Man Treasury was refused because compiling the data would require substantial work not mandated by the Freedom of Information Act 2015. While specific total figures were not provided, the response noted that spending on enforcement-related plastic items is approximately £260 per annum and that the department does not purchase plastic straws, cutlery, or bin liners. | ||
| 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. | ||
| 2018-04-02 | 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. | ||
| 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. | ||
| 2018-03-26 | income tax revenue | Not required to fulfill request |
| 2018-03-19 | Government owned properties | Some information sent but not all held |
| A request was made for a list of government-owned properties excluding social housing and those used for crime prevention or protecting vulnerable people. The Treasury responded with a partial list of properties owned by various departments as of March 2017, noting that not all information was held. | ||
| 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. | ||
| 2018-02-19 | Information relating to the acquisition of Glenfaba House site for the proposed Sewage Treatment Works | Some information sent but part exempt |
| 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. | ||
| 2017-12-12 | Civil Legal Aid expenditure | Some information sent but not all held |
| The Treasury responded to a request for detailed Civil Legal Aid expenditure breakdowns by year and category, citing practical refusal grounds for the specific data but providing aggregated net expenditure figures for family and non-family matters over five years. | ||
| 2017-12-07 | Criminal Legal Aid expenditure | Some information sent but not all held |
| The Treasury responded to a request for a detailed breakdown of criminal legal aid expenditure from 2007/08 to 2016/17, providing data on costs and disbursements but refusing to supply exact VAT figures due to the substantial compilation required. | ||
| 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. | ||
| 2017-12-04 | 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. | ||
| 2017-12-04 | Vehicle Licencing income | Information not held |
| A request for total vehicle licensing income for the last two years was made to the Treasury, which refused to provide the information stating it is not held by them. The Treasury advised the requester to submit the request to the Department of Infrastructure instead. | ||
| 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. | ||
| 2017-11-25 | Spending from Development Fund | Not required to fulfill request |
| A request was made to the Treasury for details on the first funding from the Development Fund, specifically the amount and recipient. The request was not fulfilled because the applicant failed to provide clarification regarding the source of the statement mentioned in the inquiry. | ||
| 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 |
| 2017-10-31 | Tax Cap | Information not held |
| 2017-10-24 | Names of staff in AAD | Decision Notice - Complaint not upheld |
| The requester asked for the names of staff in the AAD structural chart; the Treasury disclosed names for officers graded HEO and above but withheld names for EO level officers citing personal data exemptions. | ||
| 2017-10-17 | Responses received to pensions freedom consultation | No information sent - all held but exempt |
| 2017-10-15 | Customs Officers | All information sent |
| 2017-10-15 | Income Tax and NI Data | All information sent |
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