FOI Request - Review of 101003859635 Internal Audit Report on St Giles Centre
Request 101003874456
Review of 101003859635 Internal Audit Report on St Giles Centre
I am writing to request an internal review of the decision to withhold the Internal Audit report relating to the St Giles Centre.
I do not believe Section 30 has been applied fairly, particularly given the strong public interest in understanding how the issue of the St Giles Centre’s unpaid business rates was handled.
The argument that withholding is necessary to protect “free and frank discussions” should not override the public’s right to know how decisions were made which resulted in the failure to collect these business rates.
The claim that disclosure “may impact recovery of debts” is speculative and not supported by any evidence within the refusal notice.
This is especially relevant given that St Giles Shopping Centre Holdings collapsed with debts of more than £5 million, and the liquidators, Interpath, have already confirmed that, due to the lack of assets, it is “highly unlikely” that any money will be recovered for the bank or other creditors.
Avoiding public scrutiny is not a legitimate justification for withholding the report. Transparency would support due diligence in future debt recovery and financial oversight.
There is therefore a clear and compelling public interest in disclosure. Section 30 is a qualified exemption and should not be used to shield failures from scrutiny.
If any part of the report is genuinely sensitive, partial disclosure or redaction should be considered rather than withholding the document in full.
I look forward to your response within the statutory timeframe.
Response 24-11-2025
Following your request for a review (our ref: 101003874456) of your Freedom of Information (FOI) Request - Internal Audit Report on St Giles Centre (our ref: 101003859635) - a review meeting was held on 18th November 2025. In attendance were the Information Governance Manager and Data Protection Officer, Service Manager: Internal Audit and Risk, Solicitor, and Information Co-ordinator, as well as in consultation with Service Manager: Taxation.
Your FOI Request from 26th September 2025 was discussed. We looked at the original question you posed and our response.
Having reviewed the report again, we now partially uphold the application of Section 30 of the Freedom of Information (Scotland) Act 2002 (FOISA) – Prejudice to the effective conduct of public affairs. The requested document, in a redacted form, is available below via two documents which have been sent to the requester directly:
1. The covering report to the Audit and Scrutiny Committee.
2. The Internal Audit report regarding the St Giles’ Shopping Centre.
The first has information redacted under exemption Section 38(1)(b) of FOISA – personal information, since we do not release the names of staff below Heads of Service level.
The second has information redacted under either (or both) Section 30(b)(i), (ii) and (c), and Section 33(1)(b) of FOISA - Commercial Sensitivity. Specifically, with regard to ensuring free and frank discussions (both advice and deliberations) or the candid exchange of views for the purposes of deliberation within the Council, as well as effective conduct of established procedures. Furthermore, some details covered commercial and financial specifics for third parties, therefore these are commercially sensitive. Similarly, financial details may impact the possibility of recovering monies owed to the public purse.
The public interest test was again considered, along with the substantial prejudice test, and it is believed that releasing this information in full would negatively impact on the Council’s ability to conduct its activities. We are of the opinion that the public interest in withholding the redacted sections does not outweigh the public interest in releasing them.
The Council also acknowledges that under Section 15 of FOISA we have a duty to provide advice and assistance, as such you may be interested in the following press releases the Council has given on this topic:
22nd Feb 2025 Statement from Moray Council on St Giles Centre debt recovery process | Moray Council News, to be found here:
https://newsroom.moray.gov.uk/news/statement-from-moray-council-on-st-giles-centre-debt-recovery-process
25th Sept 2025 Internal Audit Follow Up Review – St Giles Centre | Moray Council News, to be found here:
https://newsroom.moray.gov.uk/news/internal-audit-follow-up-review-st-giles-centre