Contingency Reports for Liberty Steel Dalzell: FOI review

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

Information requested

The reports undertaken by Deloitte referenced in the response to FOI202200273210 including the update reports on the Dalzell back-toback sale, due diligence, and contingency options.


I have concluded that the original decision should be confirmed, with modifications which provides the release of extracts of information from the reports, which are contained in the annex to this letter. As indicated in the original response to your request, our aim is to provide information whenever possible. However, on further consideration of the public interest in disclosing the information, alongside the public interest in upholding the exemption. The information contained in these reports relates to a business that continues to trade and employ a number of highly skilled jobs and the information itself is highly sensitive, concerning as it does 'live' operational details of a trading company. Therefore, taking account of all the circumstances of this case, I have found that on balance, the public interest lies in favour of upholding most of the exemption because of the commercial sensitivities. I appreciate this will be disappointing, though it bears noting that release of this information could place the viability of the company in serious jeopardy through negatively impacting customer confidence or in providing an unfair advantage to competitors.

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 - 202200312750 - 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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