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FOI/202500492643 · FOI · partially withheld

Accountant in Bankruptcy tender process query: FOI release

Published
2026-02-04
Received
2025-10-31
Responded
2025-11-25
Directorate
Topic
Money and tax, Public sector
Exemptions
33(1)

Information requested

Evaluator reports, Q&A logs, or third-party input from tender process.

Any third-party input (e.g., scoring matrices, moderator notes) from PCS tender.

Response

An exemptions under section 33(1)(b) - substantial prejudice to commercial interests applies to some of the information you have requested.

This exemption applies because disclosure of this information would, or would be likely to, prejudice substantially the commercial interests of Dunedin Advisory Limited. Disclosing this information would be likely to give Dunedin's competitors an advantage in future similar tendering exercises, which would substantially prejudice their ability to submit competitive tenders and so could significantly harm their commercial business.

This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, I considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. I found that, on balance, the public interest lies in favour of upholding the exemption for the reasons above.

Please see attached at Annex A the Q&A logs for the tender process.

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.

Detected exemption language

Response An exemptions under section 33(1)(b) - substantial prejudice to commercial interests applies to some of the information you have requested. This exemption applies because disclosure of this information would, or would be likely to, prejudice substantially the commercial interests of Dunedin Advisory Limited. This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, I considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. I found that, on balance, the public interest lies in favour of upholding the exemption for the reasons above.

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