Whether access to Customs and Excise records held in Scotland will come within the scope of its proposed freedom of information legislation.

Information held by UK public bodies, such as Customs and Excise, operating in Scotland will be subject to UK Freedom of Information legislation. Information held by Scottish public bodies, except information supplied by a Minister of the Crown or government department and held in confidence, will be subject to Scottish Freedom of Information legislation.This is explained in further detail in the Executive's consultation document An Open Scotland (SE/1999/51), a copy of which is available in SPICe.