Scottish Government accounting provisions regarding Lochaber Smelter: FOI release

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

Information requested

“Please can you send me a copy of the working papers showing the calculations of the Scottish Government's provisions for the Lochaber Smelter Guarantee Agreement with the GFG Alliance. The two years I would like to look at are 2019/20 when the provision totalled £37m and 2020/21 when the provision totalled £161m.

If you withhold any information on the grounds of prejudice, you must make it precisely clear which parties face prejudice as well as precise details of the nature and extent of any prejudice. You must also take account of the Scottish Information Commissioner's Decision Notice 144/2021.”


I attach some of the material you have requested. However, while it is our aim to provide information whenever possible, in this instance we are unable to provide all of the information requested because of exemptions under section, 30(b)(i) – free and frank exchange of advice and 33(1)(b) – prejudice to commercial interests.

The reasons why these exemptions apply can be found in ANNEX of this letter.

About FOI

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

FOI - 202100265659 - Information Released - Annex A
FOI - 202100265659 - Information Released - Annex B


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

The Scottish Government
St Andrews House
Regent Road

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