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FOI/202500493853 · FOI · partially withheld

Scottish Government contracts with credit rating agencies: FOI release

Published
2026-02-11
Received
2025-11-14
Responded
2025-12-11
Directorate
Exchequer Strategy Directorate
Topic
Money and tax, Public sector
Exemptions
33(1)

Information requested

Has the Scottish Government entered into a contract with either S&P or Moody’s to pay for the credit ratings those agencies have provided ahead of the potential issuance of Scottish Government bonds?

If so, please provide copies of the contracts.

If the contracts cannot be disclosed, please describe in general terms any contingencies that exist in the contracts: Is payment only due after a bond is successfully issued? Is the amount to be paid a fixedsum, or a percentage of the proceeds of the bond issuance?

Response

The Scottish Government has entered into contracts with both Moody's and S&P.

The content of these contracts and payments associated with these contracts cannot be disclosed for the following reason - Section 33(1)(b) – Substantial prejudice to commercial interests. This exemption applies as disclosure may affect the commercial interests of Moody's and S&P.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

Contact Please quote the FOI reference Central Correspondence Unit Email: contactus@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrew's House Regent Road Edinburgh EH1 3DG

Detected exemption language

The content of these contracts and payments associated with these contracts cannot be disclosed for the following reason - Section 33(1)(b) – Substantial prejudice to commercial interests. This exemption applies as disclosure may affect the commercial interests of Moody's and S&P.

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