Finance & Tax

492 FOI requests relate to this topic across 23 authorities. Full disclosure rate: 41.3%.

By Authority

By Year

Outcomes

Notable Cases (163)

[+] Freedom of Information Request - New Manx Tax Residents Aged Over 60

2026-02-18 | Treasury | All information sent

The request sought data on new Manx tax residents aged 60 or over for the last five tax years, and the Treasury disclosed aggregate figures broken down by year and residency status.

• The data covers the five complete tax years from 2020/21 to 2024/25.
• Newly registered residents include both first-time movers and those returning to the Island.
• The total number of newly registered tax residents peaked in 2022/23 at 2,072.

Data: 2020/21, 2021/22, 2022/23, 2023/24, 2024/25

[~] Number of tax returns with more than just salary information

2026-01-22 | Treasury | Request lapsed - requested information not provided

The requester asked for statistics on Isle of Man tax returns for the 2023/2024 year to assess administrative burdens and potential savings from a UK-style self-assessment system. The Treasury disclosed that 61,225 returns were submitted, with 86.3% containing income sources or deductions beyond simple employment income.

• A total of 61,225 tax returns were submitted for the 2023/24 tax year.
• Approximately two-thirds of the tax returns were submitted online.
• 13.7% of returns recorded employment income as the only source of income.

Data: 61,225, 13.7%, 86.3%, 2023/24, 2026-01-22

[-] Work visas issued 9 months to 31 December 2025

2026-01-05 | Treasury | 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.

• The response covers work visas issued between 1 October 2025 and 31 December 2025, not the full requested period starting in April.
• A total of 190 work visas were issued during the disclosed three-month period.
• Salary and SOC code data were only available for Worker Migrant visas, resulting in lower record counts for those specific tables.

Data: 190, 1 October 2025, 31 December 2025, 43, 120

[-] Move from Microsoft Exchange Unified Messaging to Cisco Unity

2025-12-31 | Cabinet Office | Some information sent but part exempt

A request was made for details regarding the migration of voicemail services from Microsoft Exchange to Cisco Unity, including costs and decision documents. The authority disclosed an options paper outlining the technical rationale and migration strategy but withheld specific cost figures and internal correspondence.

• Microsoft Exchange 2016 and 2019 end of extended support is scheduled for 14 October 2025.
• Unified Messaging services (Voicemail and Auto Attendant) have been deprecated in newer Exchange versions.
• The recommended strategy is to migrate Voicemail to Cisco Unity and Auto Attendants to Cisco Unified Communications Manager.

Data: 14.October.2025, 26/07/2024, Exchange 2016, Exchange 2019, Version: 0.1

[~] More information on ref 5109889

2025-12-22 | General Registry | Some information sent but not all held

The General Registry responded to a request for project documentation, decision points, cost-benefit analysis, efficiency metrics, and ticket statistics regarding reference 5109889. While two points were withdrawn due to lack of clarification and two were not held, the authority disclosed specific data on support ticket statuses.

• The request was received on 2025-12-22 and extended for 20 days on 2026-01-05.
• Clarification was sought on 2026-01-19, 2026-01-26, and 2026-02-02 but not received within 28 days.
• Requests for project documentation and key decision points were withdrawn under Section 11 of the Freedom of Information Act 2015.

Data: 2025-12-22, 2026-01-05, 2026-01-19, 2026-01-26, 2026-02-02

[-] Mains water system, pressure reducing valves

2025-12-17 | Manx Utilities Authority | Some information sent but part exempt

The request sought total procurement, installation, and maintenance costs for pressure reducing valves installed since 2018, along with the analysis justifying their use over pipe replacement. The authority disclosed aggregate procurement costs, unit counts, and estimated installation figures, but withheld specific unit prices citing commercial sensitivity.

• Manx Utilities ordered 28 Pressure Management Valves (PMVs) between January 2018 and December 2025.
• 25 PMVs have been installed, with 3 currently held in stock.
• The total procurement cost for the 28 valves was £59,270.

Data: 28, 25, 3, £59,270, £800

[-] Cost of reviews and reports

2025-11-26 | Manx Care | Some information sent but part exempt

The requester asked for a breakdown of Manx Care's spending on external reviews and reports since April 2021. The authority responded by providing data from previous Tynwald questions and a list of commissioned reviews for 2024/25 and 2025/26, noting that some information was withheld as it was already reasonably accessible.

• Manx Care cited Section 20 of the Freedom of Information Act 2015 to withhold information already reasonably accessible via Tynwald questions.
• The response includes a total spend of £663,149 for reviews commissioned in 2024/25 and 2025/26 YTD.
• Data excludes reports for capital schemes such as feasibility reports.

Data: £663,149, 1 April 2021, 2024/25, 2025/26, £50k - £100k

[+] Cost of PA increase

2025-11-06 | Treasury | All information sent

The requester asked for the detailed workings behind a Treasury estimate that increasing the personal allowance to £20,000 would reduce income tax revenue by £63m. The Treasury explained the modelling methodology and provided revenue impact ranges but withheld the specific individual tax records used in the calculation due to data protection laws.

• The Treasury uses a specific tool to model personal allowance changes against individual income tax records from the last complete tax year (2023/24).
• The detailed workings were withheld because they relate to individual client tax records, which are considered personal data under the GDPR.
• Modelling from October 2025 showed a £250 increase in personal allowance would reduce revenue by approximately £2.53 million.

Data: £20,000, £63m, 2025-11-06, 2025-12-03, 2023/24

[+] Income Tax bands breakdown

2025-10-28 | Treasury | All information sent

The Treasury responded to a request for Isle of Man income tax statistics for tax years 2020/21 to 2023/24, disclosing full data on taxpayer counts and tax amounts across various liability bands and tax cap elections.

• The request covered tax years 2020/21 through 2023/24 inclusive.
• Data was provided for individuals with no tax liability, those paying only 10% tax, those paying 10% and 20% tax, and those with tax cap elections.
• Separate data was provided for taxpayers suspended from submitting returns due to income falling below personal allowance thresholds.

Data: 2020/21, 2021/22, 2022/23, 2023/24, 16,422

[-] RegEx Limited FoI Request - Isle of Man Treasury 2

2025-10-03 | Treasury | 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.

• The request was received on 2025-10-03 and the outcome was issued on 2025-11-19.
• The response included 11 documents totaling 32 pages.
• Detailed visa application data (approved, refused, withdrawn, curtailed) was provided for 2020 and 2021.

Data: 2025-10-03, 2025-11-19, 32 pages, 11 documents, 622

[+] Tax discs

2025-09-16 | Department of Infrastructure | All information sent

A request was made to the Department of Infrastructure regarding the costs, quantities, and future of paper tax discs since January 2020. The authority disclosed the total cost, the number of discs printed via different channels, and confirmed that removing paper discs is being explored as part of digitization efforts.

• The cost of tax discs to the Department is approximately £1.36 per disc.
• Total expenditure on tax discs since January 2020 is £649,472.08.
• 477,533 tax discs were printed between 01/01/2020 and 30/09/2025.

Data: £1.36, £649,472.08, 477,533, 212,865, 265,688

[+] Finances to CAHMS and Isle Listen

2025-08-21 | Manx Care | All information sent

The requester asked for a breakdown of £4 million allocated to CAHMS and Isle Listen, specifically regarding staff, contractors, and service submissions. Manx Care disclosed the full funding allocation for the first three years of the Child & Adolescent Mental Health Services transformation, detailing recurrent and non-recurrent costs.

• The £4 million funding supports the first three years of the Transformation of Child & Adolescent Mental Health Services.
• Non-recurrent funding totals £571,100, covering CAMHS staff and administrative support.
• Recurrent funding totals £3,444,700, primarily for a contract with MHC Psychological Services.

Data: £4 million, £486.5k, £84.6k, £571.1k, £250.0k

Frequently Mentioned Data

• 2023/24 (mentioned 16 times)
• 2017/18 (mentioned 15 times)
• 2016 (mentioned 14 times)
• Freedom of Information Act 2015 (mentioned 14 times)
• 2 (mentioned 13 times)
• 2015 (mentioned 13 times)
• 2018 (mentioned 13 times)
• Section 20 (mentioned 13 times)
• 2021 (mentioned 13 times)
• 2020/21 (mentioned 12 times)

Exemptions Cited