Consultancy fees paid to specific companies: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002

Information requested

The amount paid in fees to the following companies in the fiscal years 2016/17, 2017/18, 2018/2019, 2019/20 and 2020/21 by project, naming and giving the purpose of each project.

  • Deloitte
  • Teneo
  • Grant Thornton
  • Ernst & Young
  • KPMG
  • PwC
  • BDO
  • Johnston Carmichael”


Between the financial years of 2016-2017 and 2020-21, the Scottish Government Directorate for Economic Development made payments totalling nearly £6.283m to 4 of the 8 companies covered in your FOI request.

These costs were incurred against Deloitte, Ernst & Young (EY), KPMG and Price Waterhouse Cooper (PWC) which have all offered either specialist consultancy or ad-hoc services over those 5 financial years.

Deloitte provided consultancy support in respect of the creation of the Scottish National Investment Bank and the Scottish Government’s guarantee relating to the Fort William aluminium smelter.

Ernst & Young (EY) provided consultancy support in respect of the creation of the Scottish National Investment Bank in the 2017/18 and 2018/19 financial years, as well as supporting Audit Scotland and Scottish Government Internal Audit in undertaking systems audits as part of business planning.

KPMG provided an assessment of an outline improvement plan within European Structural Funds and State Aid Unit as well as providing Crossing Thresholds training to a number of Economic Development staff in 2020/21.

Price Waterhouse Cooper (PWC) provided independent advice relating to the provision of two commercial loans made from the Scottish Government to Ferguson Marine Engineering Limited (FMEL) in September 2017 and June 2018, and the associated negotiations and financial monitoring of the loans and the performance of the business.

Further information can be found in the ANNEX.

About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at

FOI202100262402 - Annex


Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

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