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The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance on the proper handling and reporting of public funds.
1. This annex discusses how public sector organisations should charge for information. There are exceptions to the general policy of charging at full cost.
2. It is government policy that much information about public services should be made available either free or at low cost, in the public interest. Anything originating in Crown bodies, including many public sector organisations, has the protection of Crown copyright. So people may need to pay if they want to duplicate or process (reuse) such material for profit.
3. Information products have an unusual combination of properties: typically, high cost of production combined with low cost of reproduction. So information products are frequently licensed for the use of many customers simultaneously rather than being sold or otherwise transferred. This can make for complex charging arrangements to recover costs accurately.
Rights to access
4. Most public organisations freely post information about their activities and services on the internet. It is good practice to make available recent legislation, public policy announcements, consultation documents and supporting material sufficient to understand the business of each public sector organisation. In addition, some of this information, eg about benefits and taxes, may also be available in free leaflets.
5. More extensive paper or IT (eg CD ROM) versions of information available on the internet may carry a charge to cover the cost of production. This should also apply to printed versions of material viewed for free in public offices. There should be no additional charge for material made available to meet the needs of particular groups of people, eg in Braille or other languages.
6. Most public sector organisations choose, as a matter of policy, to make available on the internet copies of information disclosed in response to requests under the Freedom of Information (Scotland) Act 2002.
Information carrying charges
7. A number of public sector organisations supply information for which charges are made. These include:
services commissioned in response to particular requests;
services where there are statutory powers to charge;
information sold or licensed by trading funds;
publications processing publicly gathered data for the convenience of the public, through editing, reclassification or other analysis;
retrieval software eg published as a key to using compiled data.
8. The terms on which this information is made available should be made clear at the point of sale or licensing. There is a clear public interest in maximising access to much public sector material, and this should be borne in mind when deciding what charges should be levied. For this reason many publications can be reused by others free of charge. However, public sector organisations should take a careful policy view of the copyright issues, using legal advice as necessary.
9. However, public sector organisations can charge for supplying some information which recipients intend to process, eg for publication in another format. The norm is that raw data is licensed and charged at marginal cost while value added data is charged at full cost plus an appropriate rate of return. Licenses supplied in this way may take a number of forms, including royalties on each additional copy sold in the case of the most commercial applications. Charging would have to be in line with the publication scheme of any authority covered by the terms of the Freedom of Information (Scotland) Act 2002.
Update to the Major Investment Section to remove 2 paragraphs re IIB.
Further text update to Annex 2 in the Counter Fraud section
Text updates to the Counter Fraud section: Fraud, Annex 1, Annex 2 and Appendix 1. Also unpublished Annex 3 and Appendix 4.
Paragraph added at the start of Annex B: investment in businesses by Scottish Ministers, part of the Borrowing, lending and Investment section.
Updates to the Property, acquisition, disposal and Management section in line with the SPFM Strategic Review and request to take off line FGN 2024/03 AO Spend Control
Update to a link in the Major Investments section and the addition of FGN 2025/04 and FGN 2025/05.
Update to Major investment section - adding in a section on Digital Portfolio.
Updated links for all framework templates linked in the Accountability section.
Updates include the addition of annexes A, B, C and D. Annexes in the Delegated Authority section.
Update to footnote in the borrowing, lending, and investment section.
Updates to wording of Annex 2 Internal control checklist for Certificates of Assurance.
New FGN note added - FGN 2025/03 financial memoranda that accompany Scottish Government bills.
Updates to the following sections following SPFM Strategic Review: Foreword, Accountability (and annexes), risk and subsidy Control. Also the addition of FGN 2025/02 explaining the updates
Link in point 23 of Settlement, Severance, Early Retirement, Redundancy section updated.
numbering in Annex 2 Internal control checklist for Certificates of Assurance updated due to a typo
Updated Annex 2 Internal control checklist for Certificates of Assurance, added FGN 2025/01 re CoA checklist and added in a word version of the checklist.
updated missing text in document SPFM - Non-Ministerial Offices model framework document July 2024.
Adding in FGN 2024/03 re the updated AO Spend Control Template and Guidance.
Updating the SRO Appointment letter in the documents section to include a point on construction projects in the Annex.
Executive agencies model framework document updated.
Non-Ministerial Offices model framework document updated.
Updating the SRO Appointment letter in the documents section to this years dates
Updated link to 'On Board: A Guide for Members of Statutory Boards' within Governance statements chapter.
Updates made to model framework document templates.
Updates made to text within Procurement chapter.
Replaced non-ministerial office model framework document and advisory non-departmental public bodies model framework with updated versions.
Document updated with an additional date - Settlement Agreement supporting documentation - final confirmation of terms
Replaced Non-Ministerial Offices model framework document
Updates to the Settlement, Severance, Early Retirement and Redundancy section. The main section and Annex's A, B C have all been updated along with updated documents and a Finance Guidance Note to explain the changes
Updated the Certificates of Assurance chapter, Annex 2 with the CoA checklist questions for 2023/24 and added a Finance Guidance note outling the changes.
Updates made to proportionate due diligence wording, Accountable Officer tests guidance, risk exposure guidance, public bodies duties, monitoring and management, exit arrangements.
Procurement chapter updated.
Updated 'Major investment projects' paragraph 12 and the SRO appointment letter.