This is a request under FOISA for details of instances in which Scottish Ambulance Service (including, where applicable, any agencies, bodies, or units for which it is ultimately responsible for supplier payments) has failed to pay its suppliers on time, thereby causing liabilities for late payment compensation and/or interest on late payments to be incurred for the public purse.
As the Government has made clear, late payment remains a significant issue for business and a drag on the UK economy as a whole. It is clear that, despite what the law says, many suppliers have not received timely payment or the interest and compensation for late payment to which they are entitled by statute. Public authorities must keep information on payment in order to comply with their legal obligations, and there is a public interest in ensuring both compliance and that unpaid interest and compensation is recovered from public authorities. If proper records are kept as they ought to be, then information in this respect ought readily to be available.
The information requested below is not confidential, and its disclosure under FOISA is not capable of adversely affecting any party’s commercial interests. This is because this request is aimed at data about late payment liabilities that have in fact arisen: the disclosure of this data cannot cause any additional liability to arise. We therefore do not anticipate any reasonable grounds for refusing this request.
In any event, there is strong public interest in transparency about these matters. Relevant factors in this respect include: enhancing public understanding and scrutiny of issues of significant importance to stewardship of the public purse and to economic growth; facilitating an informed debate about compliance by your authority with its contractual obligations and with Government policy; helping businesses that suffer from late payment (many of which are small and medium-sized enterprises), and encouraging improvements in payment practices by public authorities such as yours. Request With the above points in mind,
This is a request under FOISA for details of instances in which Scottish Ambulance Service (including, where applicable, any agencies, bodies, or units for which it is ultimately responsible for supplier payments) has failed to pay its suppliers on time, thereby causing liabilities for late payment compensation and/or interest on late payments to be incurred for the public purse.
We request under FOISA that you provide, (in a machine-readable format, preferably Microsoft Excel or CSV) the following information in respect of suppliers which were not paid in within 30 days for the period starting 1 April 2019 to the date of this request:
1. Supplier Name
2. Invoice Date
3. Invoice Received Date
4. Gross Invoice Value
5. Payment Date
6. Late Payment Compensation or Interest Paid (if any)
In accordance with the Procurement Reform (Scotland) Act 2014, and specifically the principles outlined in Section 15, the Scottish Ambulance Service aims to ensure that payments to contractors, sub-contractors, and sub-contractors to sub-contractors are made within 30 days of receiving a valid invoice. This reflects our commitment to prompt and fair payment practices across the supply chain.
While the Scottish Ambulance Service do hold records of invoice and payment dates, several factors limit our ability to produce a definitive list of valid invoices that incurred late payment liabilities:
• Purchase Order Requirement: The Scottish Ambulance Service operates a strict “No PO, No Pay” policy. Invoices without valid purchase order references are returned to suppliers, which may delay processing and affect payment timelines.
• Contractual Payment Terms: Although 30 days is the standard expectation, some contracts specify alternative terms (e.g. 40 days), which are mutually agreed and documented. These terms are not considered late under the contract.
• Late Payment Fees: Fees or interest are not automatically incurred for payments made outside the standard window. Their application depends on the specific contract terms. Where no provision exists, no liability arises.
• Invoice Disputes and Credits: Some invoices may be subject to price queries, disputes, or account credits, which can delay payment and complicate the determination of lateness.
Given these caveats, we are unable to produce a list that definitively identifies all invoices that incurred late payment liabilities.
As requested, we have provided a list of invoices paid over 30 days from the invoice date.
Important Information to note for invoices paid over 30 days
This does not indicate late payment. Payment terms vary across suppliers and contracts, and an invoice paid after 30 days may still fall within the agreed terms.
During the COVID-19 pandemic, particularly 2020 – 2022, the Scottish Ambulance Service faced exceptional operational pressures which necessitated prioritising essential service delivery over routine administrative functions. There are very exceptional circumstances where late payment results in an interest payment, this is generally due to delays in approving the payment if further investigation work is needed.
After careful consideration, we have determined that the supplier name is exempt from disclosure under Section 33(1)(b) of the Freedom of Information (Scotland) Act 2002.
This exemption applies where disclosure would, or would be likely to, substantially prejudice the commercial interests of any person or organisation. In this case, releasing detailed payment information could:
• Reveal pricing structures or negotiated rates within current contracts.
• Undermine the competitive position of suppliers in ongoing or future procurement exercises.
• Affect our ability as a public authority to secure best value in future negotiations.
We recognise that this exemption is qualified and therefore subject to the public interest test. In assessing the public interest, we acknowledge the importance of transparency and accountability in public spending. However, we consider that the public interest in maintaining the exemption outweighs the public interest in disclosure at this time, for the following reasons:
• Disclosure could distort the market by revealing commercially sensitive pricing, leading to reduced competition or inflated bids in future tenders.
• It may discourage suppliers from engaging with public sector contracts if they fear their confidential commercial arrangements will be made public.
• The potential harm to supplier reputation and commercial viability could have wider negative impacts on service delivery and procurement outcomes.
We believe that withholding this information is necessary to protect the integrity of our procurement processes and ensure continued value for money for the public.
