Treasury

Overview

Outcome Breakdown

Requests by Year

Top Topics

• Finance & Tax (85 requests)
• Transport & Roads (42 requests)
• Other (35 requests)
• Planning & Housing (26 requests)
• Healthcare & Public Health (21 requests)

Notable Cases (104)

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

2026-02-18 | 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

[-] Immigrant workers and their families

2026-02-10 | 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.

• The Treasury provided a breakdown of 7,341 total migrant work visas issued since January 1, 2018.
• Data includes categories for Worker Migrants, Seasonal Migrants, ICT Migrants, and Health Visa holders.
• Information on specific nationalities was withheld to prevent the identification of individuals.

Data: 7341, 2493, 1674, 1402, 714

Exemptions: Section 25(2)(a) of the Freedom of Information Act (Absolutely exempt personal information); Section 25(2)(b) of the Freedom of Information Act (Absolutely exempt personal information)

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

2026-01-22 | 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

[~] Immigration, Illegal entry by sea and air and removals

2026-01-06 | Some information sent but not all held

A request for monthly data on illegal immigration entries to the Isle of Man from January 2025 was partially fulfilled, with the Treasury disclosing the total number of individuals and their nationalities while withholding specific port, mode of arrival, and cost data due to lack of records or personal information exemptions.

• The Treasury identified 13 individuals entering or attempting to enter the Isle of Man without valid immigration permission since January 2025.
• Information on port of departure and mode of arrival was partially withheld because it was unknown for 5 individuals or not held.
• Specific costs per person were not disclosed as no costs were attributed to some cases.

Data: 13 individuals, January 2025, 6 January 2026, 30 January 2026, Heysham port x 6

Exemptions: Section 11(3)(a) - Information not held; Section 25(2)(a) - Absolutely exempt personal information; Section 25(2)(b) - Absolutely exempt personal information

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

2026-01-05 | 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

Exemptions: Part exempt (specific exemption details cut off in the provided text)

[-] Applications by immigration route 9 months to 31 December 2025

2026-01-05 | 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.

• The response covers the period from 1 October 2025 to 31 December 2025.
• Data for April to September 2025 was withheld because it was already published under Case ID FOI 4968029.
• Appendix 1 details 583 total visa applications received and 249 non-visa applications received.

Data: 583, 576, 249, 189, 1 April 2025

Exemptions: Section 20 of the Act (Information already reasonably accessible)

[-] Further to my request regarding your ref number 5160885

2026-01-01 | No information sent - all held but exempt

The requester asked for the asset values of the IOMSP and IOMSPG and the depreciation policy for new vessels. The Treasury withheld the asset values citing a qualified exemption for information intended for future publication, while directing the requester to a public document for the depreciation policy.

• Asset value information for IOMSP and IOMSPG is held but exempt under section 41 of the Act.
• The requested financial data is contained in audited statements for the year ending 31 December 2024.
• The Treasury aims to lay the financial statements before Tynwald by March 2026.

Data: 2026-01-01, 2026-01-28, 2026-01-23, 31 December 2024, March 2026

Exemptions: Section 41 of the Freedom of Information Act 2015 (Information intended for future publication); Section 20 of the Freedom of Information Act 2015 (Information reasonably accessible to the applicant)

[+] Manx Development corporation funding

2025-12-09 | All information sent

The request sought details on new loans to the Manx Development Corporation and confirmation of funding for the Old Nurses Home refurbishment. The Treasury disclosed that loans 1 and 3 fund the refurbishment and provided the total amount drawn down from the Lloyds Bank facility.

• Loans 1 and 3 are attributed to the Thie Clag (former nurses home) refurbishment.
• The total amount drawn down from the Lloyds Bank loan facility is £20,076,281.62.
• The request covered the period from 13 June 2025 to 09 December 2025.

Data: £20,076,281.62, 13 June 2025, 09 December 2025, 22 December 2025, Loans 1 and 3

[+] Cost of PA increase

2025-11-06 | 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

Exemptions: Article 4(1) of the General Data Protection Regulation (GDPR) as applied by the Data Protection (Application of GDPR) Order 2018 (Personal Data)

[+] Income Tax bands breakdown

2025-10-28 | 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

[~] Castletown School Hill Estate Redevelopment & CTC Governance Issues

2025-10-23 | Upheld - partial

The request sought information regarding delays in the Castletown School Hill redevelopment and governance issues within the Castletown Town Commissioners, specifically concerning Treasury involvement and appointment processes. The Treasury partially upheld the request, disclosing internal emails and ministerial decisions detailing cost overruns and project governance concerns, while redacting specific sections related to individual staff and internal deliberations.

• Phase 1 of the School Hill project was overspent by approximately £2.5 million.
• The petition for Phase 2 funding increased from an original 2021 estimate of £6.7 million to a requested £13 million.
• £2,147,702 of the total cost was allocated to works not included in the original programme to reduce project duration by two years.

Data: £95,020, £1,522,702.00, £425,000.00, £200,000.00, £2,147,702

Exemptions: s.35(b)(i); s.25

[+] Government Procurement Cards

2025-10-10 | All information sent

The request sought data on the number of government procurement cards in circulation and total spending on them for the Isle of Man between 2019 and 2025. The Treasury disclosed that 1,093 active purchase cards are in use and provided specific expenditure figures for the requested financial years, clarifying that the government issues purchase cards rather than procurement cards.

• There are currently 1,093 active government purchase cards in circulation in the Isle of Man.
• The term 'active' includes cards issued but not yet used, as well as those suspended due to absence or inactivity.
• Total expenditure on government purchase cards for the financial year 2024/25 was £6,346,888.71.

Data: 1,093, £6,346,888.71, 2024/2025, £5,073,130.44, 2019/2020

[-] Treasury Processing of KWC Finance Related FOI Requests

2025-10-06 | 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.

• The request covers internal processing documents for FOI Requests 4485917, 4648917, and 4750173.
• Disclosed documents include internal Treasury emails regarding the imposition of VAT on private school fees.
• Jeanette Keig confirmed finding only one paper in the Shared/Collectorate area regarding the VAT matter.

Data: 2025-10-06, 2025-11-28, 4978922, 4485917, 4648917

[-] Legal Aid Steering Group key documents

2025-10-06 | 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.

• The Legal Aid Steering Group is chaired by Dr Alex Allinson MHK, the Minister for the Treasury Department.
• The group's primary purpose is to implement recommendations from the late Attorney General John Quinn's review of Legal Aid.
• Steering Group meetings are scheduled to occur twice quarterly with a quorum of 50% of members.

Data: 2025-10-06, 2025-11-26, 20, 2, 1986

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

2025-10-03 | 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

Most Cited Exemptions

See Also

• Transparency Scorecard
• Outcome Trends