Due: 1 July 2026

FS-Case-843492193

2 June 2026

Please provide a log of all employment settlement agreements, compromise agreements, or severance contracts containing non-disclosure or confidentiality clauses entered into between Highland Council and its employees from 1st January 2020 to the present date.

For each agreement, please provide the following recorded information:

1. The calendar year (or financial year) in which the agreement was finalised.

2. The specific Service or Team the employee belonged to at the time of their departure (e.g., Corporate Finance, Legal, Waste Management, Transport, Communities and Place).

3. The exact job title held by the employee if in paygrade tiers HC11-HC15 or Executive tier.

4. The total financial payout associated with the exit, broken down by severance payment, compensation for loss of office, and any associated pension strain costs.

5. The number of similar agreements currently still in negotiation at the time of this request broke down by service area or team & paygrade tier.

Thank you for your time & attention.

Kind regards.

Due: 1 July 2026

FS-Case-843489398

2 June 2026

Please provide access to all recorded information held regarding the resignation, departure, and contractual exit of the former Chief Officer (Corporate Finance) and Section 95 Officer, Brian Porter, and the subsequent vacancy advertising campaign initiated under job reference HGH20961.

Please provide the following:

Formal Documentation

1. The formal letter of resignation or written notice of departure submitted by Brian Porter, alongside any formal acknowledgement, reply, or exit-interview records issued by the Chief Executive, Assistant Chief Executives, Head of HR or any other relevant member or officer.

Financial and Settlement Records

2. Any settlement agreement, compromise agreement, or contract containing non-disclosure/confidentiality clauses signed by Brian Porter and Highland Council, alongside a full, itemised breakdown of any financial packages, severance payouts, ex-gratia payments, or pension strain costs.

Internal Executive Correspondence

3. All internal correspondence (including emails, memos, and MS Teams chat logs) discussing the reasons for his departure and the timing of the vacancy relative to the statutory deadlines for the Unaudited Annual Accounts and the Annual Governance Statement. This search should focus on communications involving the Chief Executive, Assistant Chief Executives, the Head of HR, and the Leader of the Council.

Partnership Communications

4. All official correspondence, notifications, or emails exchanged between Highland Council executive staff/HR and representatives of external boards where Brian Porter served as an ex-officio officer, specifically focusing on his roles as Treasurer to the Highland and Western Isles Valuation Joint Board and Treasurer to the Highlands and Islands Transport Partnership (HITRANS) concerning his resignation, termination of duties, or the appointment of interim financial cover.

Committee and Governance Material

5. Any exempt minutes, briefing notes, or background papers from private business sessions of the Audit and Scrutiny Committee, Corporate Resources Committee, or the Senior Management Team where his departure or the transition of Section 95 duties was tabled.

External & Internal Audit Communications

6. All correspondence, emails, meeting notes, or formal advisories exchanged between Brian Porter and Claire Gardiner (or the wider Audit Scotland external audit team) and Donna Sutherland (Chief Audit Executive) Jason Thurlbeck (Corporate Audit Manager) concerning the preparation, verification, or concerns regarding the Unaudited Annual Accounts and the Annual Governance Statement in the 60 days leading up to his departure date.

Interim Cover & Hiring

7. Please provide the name and position of any individual who provided interim cover if applicable and the dates of the interim cover and the number of applications received for the job vacancy, the number of interviews conducted for the vacancy as well as the name of the individual hired to replace Mr. Porter, if known at the present time.

Public Interest

As the Section 95 Officer holds a core statutory duty to the public for the administration of council finances, the threshold for personal privacy under Section 38(1)(b) is heavily diminished. The public has an absolute right to transparency regarding a chief financial departure.

Thank you for your time & attention.

Kind regards.

Due: 30 June 2026

FS-Case-842714804

31 May 2026

Please provide the following information:

1. The exact date on which the last independent External Quality Assessment (EQA) of the Highland Council’s Internal Audit service was fully completed, finalised, and signed off.

2. Copies of all formal reports, letters, or closing notices received by the council from the external validator who conducted that most recent EQA.

3. All internal correspondence, memos, and briefing notes sent between the Chief Audit Executive, the Chief Executive, and the Chair of the Audit Committee from January 2022 to May 2026 regarding the delay, rescheduling, or failure to complete the mandatory five-year EQA required under public sector internal audit frameworks.

4. Any written formal risk disclosures, board notifications, or impact assessments compiled under Standard 12.3 (External Quality Assessment) of the new Global Internal Audit Standards (GIAS) detailing how the lack of an independent external validation impacts the department’s legal right to state that its audit work “conforms with the Global Internal Audit Standards” in public committee reports.

Kind regards.

Due: 30 June 2026

FS-Case-842714061

31 May 2026

Please provide the following information regarding the Inverness and Cromarty Firth Green Freeport project:

1. Copies of all formal letters of assurance, compliance certificates, or annual written assurance statements submitted by the Highland Council’s Section 95 Officer (Chief Financial Officer) to the UK Government (including the UK Treasury and the Scotland Office) and/or the Scottish Government for 2024/2025 and 2025/2026. This refers specifically to the mandatory annual assurance requirements regarding the Freeport’s processes for the proper administration of financial affairs.

2. A copy of the complete log of the specific steps and checks or internal control reviews that the Section 95 Officer undertook and recorded to justify the signing and submission of those letters of assurance.

3. The exact names of the specific government departments, units, or central oversight teams to which each of these Section 95 assurance statements were officially provided and need to be provided to in future.

4. Any formal correspondence or briefing notes sent by the Section 95 Officer to the Chief Executive or the Leader of the Council between January 1, 2026, and May 31, 2026, concerning legal, data compliance, or financial “contingency risks” that could impact the validity of these signed letters of assurance.

5. Any correspondence, notes or other paperwork exchanged between the Section 95 Officer and the Chief Audit Executive regarding the required assurance statements in paragraph 1.

6. All internal background papers and correspondence, working files, and risk assessment documentation utilised by the Internal Audit team to assign the high-priority risk score of 37 to the Freeport project in the 2026/27 internal audit plan; this request specifically encompasses all raw risk scoring matrices and evaluation worksheets, the overarching audit planning memorandums, any dedicated service risk register entries or “gaps in control” logs tracking the Council’s vulnerabilities as the project’s Accountable Body, and all internal minutes or regulatory alert files concerning external compliance pressures or audit liaison warnings linked to this specific risk escalation.

7. The name & position of the individual(s) who will be conducting the planned audit of the Freeport on the audit plan.

Thank you for your time & attention.

Kind regards.

Due: 30 June 2026

FS-Case-842712920

🚨 Data Protection goes code red on Highland Council's Internal Audit Plan for 2026/2027. 🚨

31 May 2026

Please provide the following information in relation to the Council’s internal audit plan for 2026/2027 and in relation to “Data Protection” appearing at the top of the newly added audits with a high priority and risk score of 37:

1. A copy of the formal Terms of Reference, Audit Brief, or Scoping Document issued to the internal audit team defining the parameters and objectives of the 30-day Data Protection audit and any other related working papers.

2. All internal correspondence (emails, teams chat logs), briefing notes, or reports generated by Audit and Risk teams detailing the methodology, mathematical calculation, or administrative justification used to escalate the Data Protection risk score to 37.

2.1 Please include all correspondence between the Chief Exec, Monitoring Officer, Assistant Chief Executive of Corporate, s.95 Officer, Chief Audit Executive, Corporate Audit Manager, Data Protection Officer, ICT staff, legal staff and the Assessor & Depute Assessor of the HWIVJB relating to internal audit of Data Protection matters.

2.2 Please include any correspondence between the Council and any external parties such as the External Auditor, the ICO etc in relation to the internal audit of Data Protection.

3. Copies of any active Non-Compliance Registers, Gap Analysis reports, or Data Flow Inventories compiled by the internal audit team or Information Governance department regarding the data processing infrastructure between The Highland Council and the Highlands & Western Isles Valuation Joint Board (VJB).

4. Any formal Internal Risk Appraisals or Legal Briefings assessing the council’s corporate liability regarding active regulatory investigations or enforcement notifications from the UK Information Commissioner’s Office (ICO).

5. Copies of all current risk register entries related to Data Protection, ICT and Freedom of Information.

6. Copies of all Risk Amendment Forms, Change Request logs, and Risk Evaluation templates generated between 1 February 2026 and 27 May 2026 relating to the alteration, escalation, or amendment of the Data Protection risk profile on the Corporate Risk Register.

7. All minutes, operational notes, and action logs from internal management meetings, including but not limited to the Chief Officers’ Board, Corporate Risk Management groups, or internal audit planning sessions, where the decision to amend the Data Protection risk score to 37 was formally discussed or approved.

8. The exact qualitative and quantitative criteria matrix used to calculate the impact and likelihood scores that resulted in the final risk score designation of 37 for Data Protection.

9. Fee notes/invoices and instruction letters & authorisations of any external legal advice undertaken in relation to Data Protection by the Highland Council since 1 September 2024.

10. Referring to my recent FOI, FS-Case-798209673, and in reference to GIAS standard 7.1, given that the Chief Audit Executive Donna Sutherland is also the Strategic Lead for Data Protection and her line manager, Stewart Fraser is also the Chief Legal Officer, whose in-house team is involved in ongoing data protection litigation, can the Council please provide the documentation or reports supplied to the Audit Committee about actual impairments reported, safeguards in place and information as to which independent third party will be appointed to oversee assurance activities. Please also provide any methodologies the Council has in place to meet the standards of 7.1 of the GIAS.

Kind regards.

Due: 23 June 2026

Review Sent: 2 June 2026

Review Due: 1 July 2026

On 2 June 2026, Scottish Water said…

“To help explain, Scottish Water does not carry out on-site chlorine testing for Highland Council. The Council has its own Environmental Health and Facilities Teams, which undertake this sampling under a range of regulatory regimes. Scottish Water does not receive any information about the Council’s on-site testing and therefore do not have knowledge of its testing programme. You may wish to contact Highland Council to request the information you seek.”

Well… that's awkward. 🤔

2 June 2026

Dear Sir or Madam,

If you could please review your response to this request I shall be grateful.

I have now supplied the following alongside this request for review:

1. An email dated 20 May 2026 from Highland Council’s solicitor, Oksana Khusainova to the clerk at the First Tier Tribunal of Scotland Taxation Chamber requesting a sist until Scottish Water made a site visit at Highland Council’s request.

2. A video from 25 May 2026 of a Scottish Water technician conducting on-site chlorine testing of a private water supply at a domestic property at the request of Highland Council.

Therefore, information must be held that was requested in my original request.

If you could also provide the statutory basis for these site visits on behalf of Highland Council I shall also be grateful.

Thank you for your time and attention.

Kind regards.

2 June 2026

INFORMATION REQUEST

Thank you for your request for information. Scottish Water has determined that this was a request for Environmental Information and therefore we are required to deal with your request under the Environmental Information (Scotland) Regulations 2004 (EIRs). We have applied the exemption contained in section 39(2) of FOISA and will deal with your request for environmental information under the EIRs alone.

The Environmental Information (Scotland) Regulations 2004 (EIRs) sit alongside Scotland’s FOI Act and govern access to environmental information held by Scottish public authorities.

Your request for information was for the following:

1. A breakdown by year of how many occasions Scottish Water has been requested by the Highland Council to perform onsite chlorine tests at domestic properties in the Highland Council’s area in the last 5 years up to and including the current date, 25 May 2026.

2. Please provide the dates of the requests from the Highland Council, which team at the Highland Council requested the test and the general reasons for all the requests and the results of those requests (positive or negative).

We always aim to provide information where we can. In this case, however, we do not hold the information you have asked for. To help explain, Scottish Water does not carry out on-site chlorine testing for Highland Council. The Council has its own Environmental Health and Facilities Teams, which undertake this sampling under a range of regulatory regimes. Scottish Water does not receive any information about the Council’s on-site testing and therefore do not have knowledge of its testing programme. You may wish to contact Highland Council to request the information you seek.

Exceptions Applied

EIR Regulation 14(1) – Transfer of a request

Where we have advised you to contact Highland Council, this is in accordance with Regulation 14(1)(b) of the Environmental Information (Scotland) Regulations 2004.

The text of Regulation 14(1)(b) is reproduced below;

14(1) Where a Scottish public authority has received a request to make environmental information available and does not hold that information but believes that another public authority holds the information requested then it shall,-

(b) supply the applicant with the name and address of that other authority.

Complaints and Information Team

Highland Council Headquarters

Glenurquhart Road

Inverness

IV3 5NX

Email: complaintsandinformation@highland.gov.uk

Website: Freedom of Information - Highland Council

EIR Regulation 10(4)(a) - Information Not held

Where we have advised above that we do not hold some or all the information you have requested, this is refused under regulation 10(4)(a) of the EIRs. Under this exception, we are allowed to refuse requests if the information is not held. While there is public interest in sharing environmental information, it is not possible to disclose what is not held. Confirming that the information is not held is itself transparent and prevents misinformation. Therefore, the public interest favours maintaining the exception in these circumstances. I appreciate this exception may appear odd, but this is essentially a technical point as we are obliged under the legislation to carry out a public interest test for this exception, but we cannot provide information which we do not hold.

If you have any queries regarding your Freedom of Information request, please feel free to contact us and we will be happy to assist. You can do this by contacting the following email address FOI@scottishwater.co.uk.

You can seek a review of this response within forty working days and thereafter appeal to the Scottish Information Commissioner.

Further information on the appeals procedure can be obtained from the attached document and the Commissioner’s website at www.itspublicknowledge.info/Appeal.

Yours sincerely

Freedom of Information Team

Scottish Water

The Bridge

Buchanan Gate Business Park A

Cumbernauld Road

Stepps

Glasgow

G33 6FB

Managed email Service: FOI@scottishwater.co.uk

Scottish Water - Trusted to serve Scotland

The information disclosed to you is prepared for Scottish Water’s internal purposes only and in relation to Scottish Water’s operational requirements at the time of preparation of the disclosed information. Scottish Water accepts no responsibility or liability for any use of, or reliance upon, the disclosed information, howsoever arising. Scottish Water hereby gives notice that the disclosed information, represents the opinion/ position/ forecast/ analysis/evaluations/projections/views/situation at a point in time and the aforementioned opinion/position/forecast/analysis/evaluations/projections/views/situation may become outdated/inaccurate/incomplete within a short space of time after the date of the disclosed information being compiled. Apart from compliance with intellectual property laws (dealt with below), any use of the disclosed information is entirely at your own risk and no warranty is given in relation to fitness for any particular purpose, accuracy or completeness.

FREEDOM OF INFORMATION GIVES YOU THE RIGHT TO READ THE INFORMATION FOR YOUR PERSONAL USE. THE DISCLOSED INFORMATION MAY CONTAIN INTELLECTUAL PROPERTY RIGHTS, SUCH AS COPYRIGHT. ACCORDINGLY, IF YOU WANT TO RE-USE THE INFORMATION, YOU SHOULD ENSURE THAT YOU HAVE RELEVANT PERMISSIONS TO DO SO FROM THE OWNERS OF INTELLECTUAL PROPERTY RIGHTS.

Privileged and confidential information may be contained in this email and any attached files, hyperlinks, or similar transmitted with it. If you are not the intended recipient, you should not retain, copy, or use this email for any purpose, nor disclose any part of its contents to any person. If you have received this email in error, please notify the sender immediately and delete this email along with any attached files, hyperlinks, or similar from your systems.

Opinions, conclusions, and other information in this email that do not relate to the official business of Scottish Water or any of Scottish Water’s subsidiaries, affiliates, or holding companies (collectively “Group Companies”), including Scottish Water Horizons Limited, should be understood as neither given nor endorsed by them. The contents of emails sent and received are monitored.

WARNING: Neither Scottish Water or any of its Group Companies make any representations or give any assurances or warranties regarding the safety, reliability, or any other attribute of this email, including any attachments, files, images, hyperlinks, or similar. By accessing or otherwise making use of these, any recipient of this email acknowledges and agrees that they do so voluntarily at their sole risk, and Scottish Water and its Group Companies shall not be liable for any loss or damage arising from the use of this email.

To understand how we process personal information, see Data Privacy.

Scottish Water www.scottishwater.co.uk

25 May 2026

Dear Sir or Madam,

Please provide the following information under FOI/EIR:

1. A breakdown by year of how many occasions Scottish Water has been requested by the Highland Council to perform onsite chlorine tests at domestic properties in the Highland Council’s area in the last 5 years up to and including the current date, 25 May 2026.

2. Please provide the dates of the requests from the Highland Council, which team at the Highland Council requested the test and the general reasons for all the requests and the results of those requests (positive or negative).

Thank you for your time & attention.

Kind regards.

Due: 16 June 2026

Ref: FS-Case-838013039

14 May 2026

Please provide the following information:

1. A breakdown by year of the last 5 financial years of the following:

(a) the gross amount of wastewater charges billed to domestic council tax accounts

(b) the total amount collected

(c) the total amount transferred/paid over to Scottish Water from Highland Council including receipts.

(d) the amount retained by or paid to The Highland Council as an administrative fee or commission for collecting and handling those charges for Scottish Water including any receipts or invoices.

2. A list of all postcode sectors (IV1 1, KW1 4 etc) within the Highland Council area where domestic properties have been charged wastewater as part of domestic council tax in the current financial year as well as the total number of properties being charged in each postcode sector.

3. The standard operational procedure the Highland Council uses for adding wastewater charges to newly added domestic premises or new builds to conform with the Council’s obligations in 6(3) of The Water Services Charges (Billing and Collection) (Scotland) Order 2006 and copies of any related internal policy.

4. The total number of domestic accounts that have successfully had a wastewater charge removed or refunded in the last 5 financial years and the total amount of refunds per year.

Thank you for your time & attention.

Kind regards.

Due: 10 June 2026

11 May 2026

Dear Sirs,

Please provide the following information:

1. Detailed General Ledger of the HWIVJB for the full financial year 2025/2026.

Please provide this in Excel/CSV format and include all revenue and capital expenditure. The report should contain the following fields at minimum; Transaction Date, Posting Date, Effective/Accounting Date, Supplier Name, Full Description, Cost Code, Amount & Authorising Officer.

2. Manual Journal Listing for the full financial year 2025/2026.

Please provide the Reasons/Narrative and Authorising Officer.

3. Aged Creditors Report as of 31 March 2026.

4. Year End Accrual Listing for the financial year 2025/2026.

5. Copies of all payment vouchers for every transaction in the "Legal Fees"/"Professional Services" codes for 2025/2026. To clarify, this is for ALL external legal services for 2025/2026 (Sheriff Court, Upper Tribunal etc.)

6. Please also provide the system-generated audit trail of authorisations for all of the above vouchers.

7. Provide the "Matter Names" at Anderson Strathern associated with the account HIG0078, specifically identifying the nature of all the work for sub-codes .0001 to .0015.

8. Detailed General Ledger of the current financial year 2026/2027 up to the current date 10 May 2026. Please provide as Excel/CSV and include all data fields as requested in question 1.

To be clear, the names of officers and any employees authorising instructions or payments should not be redacted as they must be disclosed for the public to verify the accounts and transactions.

Thank you for your time & attention.

Kind regards.

Due: 8 June 2026

See the response of 18 February 2026 to the previous FOI, “Authorisation & instruction process information for external legal services, Anderson Strathern in INV-SM11-25.” And see an analysis of the response from the previous FOI for invoices relating to legal expenses at Anderson Strathern in INV-SM11-25 below. 👇

7 May 2026

Dear Sirs,

Please provide the following information:

1. Itemised Invoices & Narratives.

1.1 Copies of all invoices submitted to the HWIVJB by Anderson Strathern in relation to engagement for INV-SM11-25 and the Data Processing Agreement and any other related matters (FOI etc.) from 31 March 2026 to the present date 7 May 2026. This should include total fee, VAT, and outlays for each month.

1.2 For each invoice, please provide the itemised narrative of work performed, the time spent per task, the hourly rate charged, and the grade/seniority of the fee earner involved.

Note: Whilst specific legal advice may be redacted, the nature of the task (”drafting defence” or “meeting with client” etc.) and the associated costs are not privileged and should be disclosed. The requester recognises your raised exemptions in the last requests however, there is an overriding public interest in whether the Board is meeting Best Value standards notwithstanding that these invoices should also be available for inspection once a year by the public in any case under s.101 of the Local Government Scotland Act 1973.

2. Transaction Detail Reports

2.1 A report from your financial management system (Integra or Oracle etc.) showing all transactions recorded against account code and cost centre specifically relating to Anderson Strathern from 30 January 2026 to 7 May 2026.

3. Budget Profile & Virements

3.1 The current annual budget allocation for the specific ledger code used for these payments.

3.2 Records of any budget virements (transfers) or “supplementary estimates” authorised to increase the funding available in this code since this engagement began.

4. Correspondence & Reports

4.1 All internal correspondence (emails, memos, or notes) of the HWIVJB treasurer, assessor, legal representative or Highland Council regarding funding approval or budgetary matters relating to these costs. The latest Committee minutes report that the HWIVJB is overspent on legal expenses, please provide correspondence including that of the Treasurer relating to approval of these costs given the budgetary circumstances.

4.2 Any external correspondence between the HWIVJB & Anderson Strathern in relation costs of the engagement.

4.3 Any reports to the HWIVJB committee by the Assessor in relation to funding or budgetary matters in relation to the engagement.

5. Requisitions

5.1 Please provide a copy of any records or correspondence related to any requisitions being considered or requested due to the overspent legal budget in relation to Highland Council and Comhairle nan Eilean Siar.

If any of the above information is considered exempt from disclosure for any reason, please state which documentation is exempt and why.

Thank you for your time & attention.

Kind regards.

Due: 8 June 2026

Dear Sirs,

Please provide the following information:

1. Letter of engagement between the HWIVJB and Anderson Strathern for the undertaking of work related to FOI requests.

2. Time sheets and narratives of work undertaken by Anderson Strathern relating to Invoice 202630117 of £3,403.80 and any recorded information as to which FOI requests or SICO applications that work was undertaken for. Including dates and durations of work undertaken.

3. Name of the solicitor at Anderson Strathern engaged for that work. To clarify, there is a reasonably high public interest in knowing whether that solicitor is a former employee of the Scottish Information Commissioner’s Office that this should be disclosed.

4. Business case and/or internal memos, reports and correspondence relating to authorisation of expenditure by the HWIVJB over £3,403.80 in relation to FOI requests.

Thank you for your time and attention.

Kind regards.

Due: 1 May 2026

Response Received: 1 May 2026

Invoice Breakdown 1 FEB - 31 MAR 2026

Advice & Services INV-SM11-25

27 FEB - £7,787.40

31 MAR - £336.00

31 MAR - £294.00

FOI Requests (The Audit)

27 FEB - £3,403.80

31 MAR - £279.60

TOTAL - £12,100.80

1 May 2026

Download the full response attachments of invoices & other docs 👉 [HERE]

2 April 2026

Dear Sirs,

Please provide the following information:

1. Itemised Invoices & Narratives.

1.1 Copies of all invoices submitted to the HWIVJB by Anderson Strathern in relation to engagement for INV-SM11-25 and the Data Processing Agreement from 31 January 2026 to the present date 2 April 2026. This should include total fee, VAT, and outlays for each month.

1.2 For each invoice, please provide the itemised narrative of work performed, the time spent per task, the hourly rate charged, and the grade/seniority of the fee earner involved.

Note: Whilst specific legal advice may be redacted, the nature of the task (”drafting defence” or “meeting with client” etc.) and the associated costs are not privileged and should be disclosed. The requester recognises your raised exemptions in the last request of 23 February 2026 however, there is an overriding public interest in whether the Board is meeting Best Value standards notwithstanding that these invoices should also be available for inspection once a year by the public in any case under s.101 of the Local Government Scotland Act 1973 anyways. Also, Anderson Strathern publishes their pricing guide on their website https://www.andersonstrathern.co.uk/pricing-guide/ therefore, the requester doubts there is much support in your position in relation to the exemption raised over commercial interests.

2. Transaction Detail Reports

2.1 A report from your financial management system (Integra or Oracle etc.) showing all transactions recorded against account code and cost centre specifically relating to Anderson Strathern from 7 November 2025 to the 23 February 2026.

3. Budget Profile & Virements

3.1 The current annual budget allocation for the specific ledger code used for these payments.

3.2 Records of any budget virements (transfers) or “supplementary estimates” authorised to increase the funding available in this code since this engagement began.

4. Correspondence & Reports

4.1 All internal correspondence (emails, memos, or notes) of the HWIVJB treasurer, assessor, legal representative or Highland Council regarding funding approval or budgetary matters relating to these costs. The latest Committee minutes report that the HWIVJB is overspent on legal expenses, please provide correspondence including that of the Treasurer relating to approval of these costs given the budgetary circumstances.

4.2 Any external correspondence between the HWIVJB & Anderson Strathern in relation costs of the engagement.

4.3 Any reports to the HWIVJB committee by the Assessor in relation to funding or budgetary matters in relation to the engagement.

If any of the above information is considered exempt from disclosure for any reason, please state which documentation is exempt and why.

Thank you for your time & attention.

Kind regards.

Due: 23 March 2026

23 February 2026

Dear Sirs,

Please provide the following information:

1. A copy of all Assessor/HWIVJB risk registers and every version of those risk registers produced from 25 September 2024 to the current date, 23 February 2026.

Thank you for your time & attention.

Kind regards.

Due: 23 March 2026

Received: 25 March 2026

Review Sent: 2 April 2026

Review Due: 1 May 2026

Review Response: 30 April 2026

Get the kettle on! “The Auditor” will be visiting during the public inspection period in 2026. 😂

30 April 2026

2 April 2026

Dear Sirs,

I am requesting a review of the FOI request sent on 23 February 2026 and responded to by yourselves on 23 March 2026 in relation to invoices for legal expenses at Anderson Strathern concerning INV-SM11-25 and related budgetary matters.

In relation to question 1.2, a couple of exemptions were raised, however in relation to the commercial interests exemption, there is an overriding public interest in whether the Board is meeting Best Value standards notwithstanding that these fully itemised invoices and narratives related to work undertaken should also be available for inspection once a year by the public in any case under s.101 of the Local Government Scotland Act 1973 anyways.

Also, Anderson Strathern publishes their pricing guide on their website https://www.andersonstrathern.co.uk/pricing-guide/ therefore, the requester doubts there is much support in your position in relation to the exemption raised over commercial interests.

Any information that may comprise LPP could be redacted from any further disclosures.

In relation to question 4.1, the Board reported on 17 March 2026 in the "Monitoring Report to 31 January 2026", that the Board is overspent on legal expenses. The Board also reported at the same meeting in the "Proposed Budget 2026-2029" under Reserves on page 8 about drawing from reserves or potential requisitions from the constituent councils in relation to litigation and legal expenses. If you could provide any correspondence or internal reports in relation to these budgetary matters I should be grateful.

If you could review your response to that request at your earliest opportunity I should be grateful.

Thank you for your time and attention.

Kind regards.

23 March 2026

23 February 2026

Dear Sirs,

Please provide the following information:

1. Itemised Invoices & Narratives.

1.1 Copies of all invoices submitted to the HWIVJB by Anderson Strathern in relation to engagement for INV-SM11-25 and the Data Processing Agreement from 7 November 2025 to the present date 23 February 2026. This should include total fee, VAT, and outlays for each month.

1.2 For each invoice, please provide the itemised narrative of work performed, the time spent per task, the hourly rate charged, and the grade/seniority of the fee earner involved.

Note: Whilst specific legal advice may be redacted, the nature of the task (”drafting defence” or “meeting with client” etc.) and the associated costs are not privileged and should be disclosed.

2. Transaction Detail Reports

2.1 A report from your financial management system (Integra or Oracle etc.) showing all transactions recorded against account code and cost centre specifically relating to Anderson Strathern from 7 November 2025 to the 23 February 2026.

3. Budget Profile & Virements

3.1 The current annual budget allocation for the specific ledger code used for these payments.

3.2 Records of any budget virements (transfers) or “supplementary estimates” authorised to increase the funding available in this code since this engagement began.

4. Correspondence & Reports

4.1 All internal correspondence (emails, memos, or notes) of the HWIVJB treasurer, assessor, legal representative or Highland Council regarding funding approval or budgetary matters relating to these costs.

4.2 Any external correspondence between the HWIVJB & Anderson Strathern in relation costs of the engagement.

4.3 Any reports to the HWIVJB committee by the Assessor in relation to funding or budgetary matters in relation to the engagement.

If any of the above information is considered exempt from disclosure for any reason, please state which documentation is exempt and why.

Thank you for your time & attention.

Kind regards.

Due: 12 March 2026

Review Sent: 12 March 2026

Review Due: 10 April 2026

Response Received: 9 April 2026

Case ref: FS-Case-798209673

9 April 2026

I refer to your request for information regarding the corporate audit function. I’m sorry that you did not receive a response within the 20 working days required by the legislation. I have now reviewed your request and I have provided the answers to your questions below.

Request details:

1. The job description and person specification for the post of Strategic Lead (Corporate Audit & Performance) currently held by Donna Sutherland.

The Job description is attached.

DOWNLOAD

2. A comprehensive list of all service areas, departments, and corporate functions for which the Strategic Lead (Corporate Audit & Performance) holds functional management, budgetary, or strategic responsibility.

Information relating to senior manager responsibilities is published in the Know Your Council booklet on the Council’s website which can be accessed using this link: Know Your Council - Highland Council

DOWNLOAD VERSION AT TIME OF REQUEST

3. The relevant qualifications such as CCAB (Chartered Accountant) or CMIIA (Chartered Internal Auditor) qualification held by Donna Sutherland in relation to her role as Chief Auditor Executive.

CMIIA.

4. The date the current post holder was appointed and the name of the lead interviewer/appointing officer for this recruitment.

Donna started in post on 07/11/22. She was appointed by the ECO Performance & Governance who was the line manager for this post at that time. (Note: Stewart Fraser)

5. The formal minute or decision record & dates where the Council officially designated the post of Strategic Lead (Corporate Audit & Performance) as the "Chief Audit Executive" for the purposes of compliance with the Public Sector Internal Audit Standards (PSIAS). This can be found in the Audit & Scrutiny Committee minute of 30/11/22, link as follows: https://www.highland.gov.uk/download/meetings/id/80855/Item%25206%2520-%2520Revisions%2520to%2520Internal%2520Audit%2520Charter

6. The job title or officer responsible for conduction the annual performance review or appraisal for this post holder.

This responsibility sits with their current line manager, the Chief Officer – Legal and Corporate Governance. (Note: Stewart Fraser)

7. The organisational chart within the Legal & Corporate Governance department showing all reporting lines from the Corporate Audit Manager, currently held by Jason Thurlbeck, up to the Chief Executive.

The Council’s organisational charts can be found on the Council’s website, link as follows: Council structure - Highland Council. However the following snip provides the details you have requested.

8. The number and dates of all 1-to-1 meetings held between the Corporate Audit Manager, Jason Thurlbeck and the Chief Executive, Derek Brown between 1 January 2024 and the present date including the names of any other attendees.

The Corporate audit manager has met with Derek Brown on a 1 to 1 basis on 2 occasions since 1st January 2024.

29/10/2024 16:00-17:00 1:1 To discuss Internal Audit Planning 2024 - 2025/26

28/01/2026 11:00-11:30 1:1 To discuss Internal Audit Planning for 2026-27

9. The Council’s "Internal Audit Charter" states that when a conflict of interest occurs, the Strategic Lead adopts the role of "audit client" and the Corporate Audit Manager covers as CAE. Please provide:

DOWNLOAD INTERNAL AUDIT CHARTER 2025

9.1 The conflict of interest log or register of impairments (as required by PSIAS 1130) showing every instance where this "switching" protocol has been formally activated since 1 January 2024.

The PSIAS did not require a conflict of interest log or register of impairments. Therefore, with reference to Section 17 of the Freedom of Information (Scotland) Act 2002, no such record is held.

Note: Highland Council are keeping zero records about conflicts of interest or impairments. Given the reporting lines compromising independence of these internal audits, this is a serious concern.

9.2 For each instance, please confirm who signed off on the final Audit Report as the "Chief Audit Executive."

As set out in the Internal Audit Charter, this is undertaken by the Corporate Audit Manager .

9.3 Any formal written notification, email, or memo sent by the Strategic Lead (Corporate Audit & Performance) to the Chief Officer of Legal and Corporate Governance or the Audit & Scrutiny Committee during 2024 and 2025, explicitly declaring a conflict of interest or an impairment to independence regarding a specific audit area, as required by the Public Sector Internal Audit Standards (PSIAS) 1130.

The PSIAS did not specify this, instead they direct you to the arrangements set out in the Internal Audit Charter. The Charter did not require such notifications to be made. Therefore, with reference to Section 17 of the Freedom of Information (Scotland) Act 2002, no such record is held.

I hope that my response has now fulfilled your request. If you remain dissatisfied, you have the right to appeal to the Scottish Information Commissioner. Your appeal request should contain details of the aspects of the Council’s response with which you are dissatisfied and should be made within 6 months of receipt of this response. If you are subsequently dissatisfied with the outcome of your appeal to the Commissioner you then have the right of appeal to the Court of Session regarding a point of law.

Further information is available at www.foi.scot

Yours sincerely,

Miles Watters

Information Governance Manager

Unless related to the business of The Highland Council, the views or opinions expressed within this e-mail are those of the sender and do not necessarily reflect those of The Highland Council, or associated bodies, nor does this e-mail form part of any contract unless so stated.

Mura h-eil na beachdan a tha air an cur an cèill sa phost-d seo a' buntainn ri gnothachas Chomhairle na Gàidhealtachd, 's ann leis an neach fhèin a chuir air falbh e a tha iad, is chan eil iad an-còmhnaidh a' riochdachadh beachdan na Comhairle, no buidhnean buntainneach, agus chan eil am post-d seo na phàirt de chunnradh sam bith mura h-eil sin air innse.

12 March 2026

Dear Miles,

I am requesting an internal review of the following FOI given no response has been received.

1. FS-Case-798209673. Information on Internal Audit & Staff. Target date: 12 MAR 2026.

Thank you for your time & attention

Kind regards.

12 February 2026

1. The job description and person specification for the post of Strategic Lead (Corporate Audit & Performance) currently held by Donna Sutherland.

2. A comprehensive list of all service areas, departments, and corporate functions for which the Strategic Lead (Corporate Audit & Performance) holds functional management, budgetary, or strategic responsibility.

3. The relevant qualifications such as CCAB (Chartered Accountant) or CMIIA (Chartered Internal Auditor) qualification held by Donna Sutherland in relation to her role as Chief Auditor Executive.

4. The date the current post holder was appointed and the name of the lead interviewer/appointing officer for this recruitment.

5. The formal minute or decision record & dates where the Council officially designated the post of Strategic Lead (Corporate Audit & Performance) as the “Chief Audit Executive” for the purposes of compliance with the Public Sector Internal Audit Standards (PSIAS).

6. The job title or officer responsible for conduction the annual performance review or appraisal for this post holder.

7. The organisational chart within the Legal & Corporate Governance department showing all reporting lines from the Corporate Audit Manager, currently held by Jason Thurlbeck, up to the Chief Executive.

8. The number and dates of all 1-to-1 meetings held between the Corporate Audit Manager, Jason Thurlbeck and the Chief Executive, Derek Brown between 1 January 2024 and the present date including the names of any other attendees.

9. The Council’s “Internal Audit Charter” states that when a conflict of interest occurs, the Strategic Lead adopts the role of “audit client” and the Corporate Audit Manager covers as CAE. Please provide:

9.1 The conflict of interest log or register of impairments (as required by PSIAS 1130) showing every instance where this “switching” protocol has been formally activated since 1 January 2024.

9.2 For each instance, please confirm who signed off on the final Audit Report as the “Chief Audit Executive.”

9.3 Any formal written notification, email, or memo sent by the Strategic Lead (Corporate Audit & Performance) to the Chief Officer of Legal and Corporate Governance or the Audit & Scrutiny Committee during 2024 and 2025, explicitly declaring a conflict of interest or an impairment to independence regarding a specific audit area, as required by the Public Sector Internal Audit Standards (PSIAS) 1130.

Due: 26 February 2026

Review Sent: 27 February 2026

Review Due: 27 March 2026

Received: 27 February 2026

FS-Case-792265113

27 February 2026

I’m sorry that you haven’t had a response to this request before now. The information you seek was provided to the Corran Ferry Stakeholder Group and is published on the Council’s web site here:

https://www.highland.gov.uk/downloads/download/1204/corran-ferry-stakeholder-group

While I hope that this is now to your satisfaction, under Section 20 of the Freedom of Information (Scotland) Act 2002, you have the right to request that the Highland Council reviews any aspect of how it has dealt with your request. This requirement for review should be put in writing to the Freedom of Information Officer, Chief Executive’s Office, Glenurquhart Road, Inverness IV3 5NX, within 40 working days of receipt of this letter. The request should include details of the information requested and the aspects of the Highland Council’s response which you are not satisfied with.

If you are subsequently dissatisfied with the outcome of the Council's review, you have the right to appeal to the Scottish Information Commissioner under Section 47 of the Act, within six months of receiving the Council's review response.

Further guidance on information request reviews and right to appeal can be found on the Scottish Information Commissioner website at www.foi.scot

Yours sincerely,

Miles Watters

Informtion Governance Manager

The Highland Council

27 February 2026

Dear Miles,

This is a request for review of the following FOI.

FS-Case-792265113 - Independent Engineers Report (Corran Ferry) Target date: 26 FEB 2026

Thank you for your time & attention.

Kind regards.

29 January 2026

Please provide the following information:

1. The independent engineer’s report on the Corran Ferry (Maid of Glencoul) regarding ramps and damage to motors.

Thank you for your time & attention

Kind regards.

Due: 20 February 2026

Case ref: IC-472889-R8M0

26 January 2026

Our reference: IC-472889-R8M0

Thank you for your recent request for information. We received your request on 23 January 2026. Your request will be allocated to an Information Access Officer who will contact you under the reference number above in due course.

In summary, your request is:

“Please provide any information you hold regarding any history of ICO data controller registration for the Scottish Assessor’s Association who run the website SAA.gov.uk or any of their office holders which would be one of the 14 Scottish Assessors of the Valuation Joint Boards. The website domain was registered by the Central Scotland Valuation Joint Board however, I have been unable to find a separate entry for the SAA as a voluntary association in the ICO register.”

Under statutory timeframes our response to your request is due by 20 February 2026. If you have any queries about this information request you may email us, quoting our reference number in the subject line. For more information view our guidance to find out what to expect after making an information request: https://ico.org.uk/for-the-public/official-information/what-to-expect-after-making-an-information-request/

Please note that Information Access Officers are only able to address information requests to ICO; they are unable to assist with complaints to ICO, or to provide general advice about the legislation we oversee, as this work is done by other ICO departments.

Our privacy notice explains what we do with the personal data you provide to us when you make an information request: https://ico.org.uk/global/privacy-notice/make-an-information-request

Thank you for your interest in the work of the Information Commissioner’s Office.

Yours sincerely

Information Access Team

Information Commissioner’s Office

Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF

T. 0303 123 1113 ico.org.uk twitter.com/iconews

Please consider the environment before printing this email

Please be aware we are often asked for copies of the correspondence we exchange with third parties. We are subject to all of the laws we deal with, including the data protection laws and the Freedom of Information Act 2000. You can read about these on our website (www.ico.org.uk). Please say whether you consider any of the information you send us is confidential. You should also say why. We will withhold information where there is a good reason to do so.

For information about what we do with personal data see our privacy notice at www.ico.org.uk/privacy-notice

23 January 2026

Please provide any information you hold regarding any history of ICO data controller registration for the Scottish Assessor's Association who run the website SAA.gov.uk or any of their office holders which would be one of the 14 Scottish Assessors of the Valuation Joint Boards. The website domain was registered by the Central Scotland Valuation Joint Board however, I have been unable to find a separate entry for the SAA as a voluntary association in the ICO register.

Due: 23 February 2026

Review Sent: 23 February 2026

Review Due: 24 March 2026

SICO App Sent: 3 April 2026

SICO Ref: 202600653

SICO Decision # : 115/2026

SICO Decision Date: 15 May 2026

SICO Deadline: 29 June 2026

FS-Case-790475639

15 May 2026

Decision Notice 115/2026

Information Asset Register – failure to respond

Applicant: [redacted]

Authority: Highland Council

Case Ref: 202600653

Summary

The Applicant asked the Authority for a copy of its Information Asset Register. This decision finds that the Authority failed to respond to the request within the timescale allowed by the Freedom of Information (Scotland) Act 2002 (FOISA). The decision also finds that the Authority failed to comply with the Applicant’s requirement for review within the timescale set down by FOISA.

Background

1. The Applicant made an information request to the Authority on 25 January 2026.

2. The Authority did not respond to the information request.

3. On 23 February 2026, the Applicant wrote to the Authority requiring a review in respect of its failure to respond.

4. The Applicant did not receive a response to her requirement for review.

5. The Applicant wrote to the Commissioner, stating that she was dissatisfied with the Authority’s failure to respond and applying to the Commissioner for a decision in terms of section 47(1) of FOISA.

6. The Commissioner determined that the application complied with section 47(2) of FOISA and that he had the power to carry out an investigation.

Investigation

7. Section 49(3)(a) of FOISA requires the Commissioner to notify public authorities of an application and to give them an opportunity to comment. The Commissioner did this on 28 April 2026.

8. The Authority did not provide the Commissioner with any submissions.

9. Section 10(1) of FOISA gives Scottish public authorities a maximum of 20 working days following the date of receipt of the request to comply with a request for information. This is subject to qualifications which are not relevant in this case.

10. It is a matter of fact that the Authority did not provide a response to the Applicant’s request for information within 20 working days, so the Commissioner finds that it failed to comply with section 10(1) of FOISA.

11. Section 21(1) of FOISA gives Scottish public authorities a maximum of 20 working days following the date of receipt of the requirement to comply with a requirement for review. Again, this is subject to qualifications which are not relevant in this case.

12. It is a matter of fact that the Authority did not provide a response to the Applicant’s requirement for review within 20 working days, so the Commissioner finds that it failed to comply with section 21(1) of FOISA.

13. The remainder of section 21 sets out the requirements to be followed by a Scottish public authority in carrying out a review. As no review has been carried out in this case, the Commissioner finds that the Authority failed to discharge these requirements: he now requires a review to be carried out in accordance with section 21.

14. The Commissioner recommends that the Authority considers whether it would be appropriate to apologise to the Applicant for its failure to comply.

Decision

The Commissioner finds that the Authority failed to comply with Part 1 of the Freedom of Information (Scotland) Act 2002 (FOISA) in dealing with the information request made by the Applicant. In particular, the Authority failed to respond to the Applicant’s request for information and requirement for review within the timescales laid down by sections 10(1) and 21(1) of FOISA. The Commissioner requires the Authority to issue a review response, by 29 June 2026.

Appeal

Should either the Applicant or the Authority wish to appeal against this decision, they have the right to appeal to the Court of Session on a point of law only. Any such appeal must be made within 42 days after the date of intimation of this decision.

Enforcement

If the Authority fails to comply with this decision, the Commissioner has the right to certify to the Court of Session that the Authority has failed to comply. The Court has the right to inquire into the matter and may deal with the Authority as if it had committed a contempt of court.

Jill Walker

Deputy Head of Enforcement

15 May 2026

23 February 2026

Dear Miles,

The following FOI are now overdue. If you could review these at your earliest opportunity I shall be grateful.

1. FS-Case-790475639 - Information Asset Register. Target date: 23 FEB 2026

2. FS-Case-790379184 - IDOX Event Logs for Planning Officer Wilson & Dent. Target Date: 23 FEB 2026

3. FS-Case-790349092 - s.164A implementation of GDPR Requests Complaints Procedure. Target Date: 23 FEB 2026.

4. FS-Case-790357348 - Datasets transferred from the Highland Council to the Assessor & Electoral Registration Officer of the Highland & Western Isles Valuation Joint Board. Target Date: 23 FEB 2026

Thank you for your time & attention.

Kind regards.

25 January 2026

Please provide a copy of the Council's Information Asset Register.

Kind regards.

Due: 23 February 2026

Review Sent: 23 February 2026

Review Due: 24 March 2026

SICO App Sent: 7 May 2026

FS-Case-790379184

23 February 2026

Dear Miles,

The following FOI are now overdue. If you could review these at your earliest opportunity I shall be grateful.

1. FS-Case-790475639 - Information Asset Register. Target date: 23 FEB 2026

2. FS-Case-790379184 - IDOX Event Logs for Planning Officer Wilson & Dent. Target Date: 23 FEB 2026

3. FS-Case-790349092 - s.164A implementation of GDPR Requests Complaints Procedure. Target Date: 23 FEB 2026.

4. FS-Case-790357348 - Datasets transferred from the Highland Council to the Assessor & Electoral Registration Officer of the Highland & Western Isles Valuation Joint Board. Target Date: 23 FEB 2026

Thank you for your time & attention.

Kind regards.

25 January 2026

Please provide the following information:

In reference to the request FS-Case-774832609 please provide all of the following information:

1. The DMS search result logs exported from IDOX showing all events (correspondence, document, file, photo/video attachments, case notes etc.) from 1 January 2025 to 25 January 2026 in chronological order for each enforcement case received between 1 January 2025 and 18 December 2025 for officers Matt Dent and Craig Wilson, removing any identifying information as appropriate.

2. To ensure individual case timelines remain clear while protecting privacy, please group the DMS events logs under their respective 'Date Received' (as previously provided in the spreadsheet for FS-Case-774832609).

Thank you for your time & attention.

Kind regards.

Due: 23 February 2026

Review Sent: 23 February 2026

Review Due: 24 March 2026

SICO App Sent: 3 April 2026

SICO Ref: 202600650

SICO Decision # : 113/2026

SICO Decision Date: 15 May 2026

SICO Deadline: 29 June 2026

FS-Case-790357348

15 May 2026

Decision Notice 113/2026

Datasets transferred to Assessor/Electoral Registration

Officer – failure to respond

Applicant: [redacted]

Authority: Highland Council

Case Ref: 202600650

Summary

The Applicant asked the Authority for information about datasets, privacy notices and Data Protection Impact Assessments (DPIAs) for datasets accessed by the Assessor/Electoral Registration Officer. This decision finds that the Authority failed to respond to the request within the timescale allowed by the Freedom of Information (Scotland) Act 2002 (FOISA) and the Environmental Information (Scotland) Regulations 2004 (the EIRs). The decision also finds that the Authority failed to comply with the Applicant’s requirement for review within the timescale set down by the Freedom of Information (Scotland) Act 2002 (FOISA) and the Environmental Information (Scotland) Regulations 2004 (EIRs).

Background

1. The Applicant made an information request to the Authority on 25 January 2026.

2. The Authority did not respond to the information request.

3. On 23 February 2026, the Applicant wrote to the Authority in respect of its failure to respond.

4. The Applicant did not receive a response to her requirement for review.

5. The Applicant wrote to the Commissioner, stating that she was dissatisfied with the Authority’s failure to respond and applying to the Commissioner for a decision in terms of section 47(1) of FOISA. The enforcement provisions of FOISA apply to the enforcement of the EIRs, subject to specified modifications – see regulation 17.

6. The Commissioner determined that the application complied with section 47(2) of FOISA and that he had the power to carry out an investigation.

Investigation

7. Section 49(3)(a) of FOISA requires the Commissioner to notify public authorities of an application and to give them an opportunity to comment. The Commissioner did this on 28 April 2026.

8. The Authority did not provide the Commissioner with any submissions.

9. It is apparent from the terms of the request that at least some of the information caught by it may be environmental as defined in regulation 2(1) of the EIRs. In Decision 218/20071 Transport Scotland, the Commissioner confirmed at paragraph 51 that where environmental information is concerned, there are two separate statutory frameworks for access to that information and, in terms of the legislation, an authority is required to consider the request under both FOISA and the EIRs.

10. Section 10(1) of FOISA gives Scottish public authorities a maximum of 20 working days following the date of receipt of the request to comply with a request for information. This is subject to qualifications which are not relevant in this case. The same timescale is laid down by regulation 5(2)(a) of the EIRs.

11. It is a matter of fact that the Authority did not provide a response to the Applicant’s request for information within 20 working days, so the Commissioner finds that it failed to comply with section 10(1) of FOISA and regulation 5(2)(a) of the EIRs.

12. Section 21(1) of FOISA gives Scottish public authorities a maximum of 20 working days following the date of receipt of the requirement to comply with a requirement for review. Again, this is subject to qualifications which are not relevant in this case. The same timescale is laid down by regulation 16(4) of the EIRs.

13. It is a matter of fact that the Authority did not provide a response to the Applicant’s requirement for review within 20 working days, so the Commissioner finds that it failed to comply with section 21(1) of FOISA and regulation 16(4) of the EIRs.

14. The remainder of section 21 and regulation 16 set out the requirements to be followed by a Scottish public authority in carrying out a review. As no review has been carried out in this case, the Commissioner finds that the Authority failed to discharge these requirements: he now requires a review to be carried out in accordance with section 21 and regulation 16.

15. The Commissioner recommends that the Authority considers whether it would be appropriate to apologise to the Applicant for its failure to comply.

Decision

The Commissioner finds that the Authority failed to comply with Part 1 of the Freedom of Information (Scotland) Act 2002 (FOISA) and with the Environmental Information (Scotland) Regulations 2004 (the EIRs) in dealing with the information request made by the Applicant. In particular, the Authority failed to respond to the Applicant’s request for information and requirement for review within the timescales laid down by sections 10(1) and 21(1) of FOISA and regulations 5(2) and 16(4) of the EIRs. The Commissioner requires the Authority to provide a review response, by 29 June 2026.

Appeal

Should either the Applicant or the Authority wish to appeal against this decision, they have the right to appeal to the Court of Session on a point of law only. Any such appeal must be made within 42 days after the date of intimation of this decision.

Enforcement

If the Authority fails to comply with this decision, the Commissioner has the right to certify to the Court of Session that the Authority has failed to comply. The Court has the right to inquire into the matter and may deal with the Authority as if it had committed a contempt of court.

Jill Walker

Deputy Head of Enforcement

15 May 2026

23 February 2026

Dear Miles,

The following FOI are now overdue. If you could review these at your earliest opportunity I shall be grateful.

1. FS-Case-790475639 - Information Asset Register. Target date: 23 FEB 2026

2. FS-Case-790379184 - IDOX Event Logs for Planning Officer Wilson & Dent. Target Date: 23 FEB 2026

3. FS-Case-790349092 - s.164A implementation of GDPR Requests Complaints Procedure. Target Date: 23 FEB 2026.

4. FS-Case-790357348 - Datasets transferred from the Highland Council to the Assessor & Electoral Registration Officer of the Highland & Western Isles Valuation Joint Board. Target Date: 23 FEB 2026

Thank you for your time & attention.

Kind regards.

25 January 2026

Please provide the following information:

1. List of Datasets - A comprehensive list of all datasets that the Assessor/ERO of the Highland & Western Isles Valuation Joint Board has accessed, or formally requested access to from the Highland Council or was transferred to the Assessor/ERO on the initiative of the Highland Council for any purpose since January 2022. This should include, but is not limited to: Blue Badge records, payroll data, planning, building standards, education, housing or housing benefit records, council tax records, STL licencing data etc.

2. The purposes for which each dataset is transferred and the specific categories of data (names, addresses, birthdates, NI, other etc.) allowed access to for each dataset.

3. The relevant Article 13 privacy notices or Article 14 privacy notice templates pertaining to each dataset transferred or allowed access to.

4. The relevant Article 30 RoPA entries pertaining to these dataset transfers.

5. Any Data Protection Impact Assessments (DPIA’s) pertaining to the transfer and use by 3rd parties of these datasets.

6. State the methods of access used for each dataset. (e.g., direct read-only access to Council systems, batch file transfers, manual spreadsheet extracts, correspondence, data matching software etc.).

7. For each dataset listed, state the specific legislative provision that the Council relies upon to authorise the transfer of this data to the Assessor/ERO and provide any internal policies, contracts, written agreements that apply to access of each dataset.

Thank you for your time & attention.

Kind regards.

Due: 23 February 2026

Review Sent: 23 February 2026

Review Due: 24 March 2026

SICO App Sent: 3 April 2026

SICO Ref: 202600652

SICO Decision # : 114/2026

SICO Decision Date: 15 May 2026

SICO Deadline: 29 June 2026

FS-Case-790349092

15 May 2026

Decision Notice 114/2026

Policy documents – failure to respond

Applicant: [redacted]

Authority: Highland Council

Case Ref: 202600652

Summary

The Applicant asked the Authority for information about policy documents and correspondence in relation to section 103 of Data (Use and Access) Act 2025. This decision finds that the Authority failed to respond to the request within the timescale allowed by the Freedom of Information (Scotland) Act 2002 (FOISA). The decision also finds that the Authority failed to comply with the Applicant’s requirement for review within the timescale set down by FOISA.

Background

1. The Applicant made an information request to the Authority on 25 January 2026.

2. The Authority did not respond to the information request.

3. On 23 February 2026, the Applicant wrote to the Authority requiring a review of its decision/in respect of its failure to respond.

4. The Applicant did not receive a response to her requirement for review.

5. On 3 April 2026, the Applicant wrote to the Commissioner, stating that she was dissatisfied with the Authority’s failure to respond and applying to the Commissioner for a decision in terms of section 47(1) of FOISA.

6. The Commissioner determined that the application complied with section 47(2) of FOISA and that he had the power to carry out an investigation.

Investigation

7. Section 49(3)(a) of FOISA requires the Commissioner to notify public authorities of an application and to give them an opportunity to comment. The Commissioner did this on 28 April 2026.

8. The Authority did not provide the Commissioner with any submissions.

9. Section 10(1) of FOISA gives Scottish public authorities a maximum of 20 working days following the date of receipt of the request to comply with a request for information. This is subject to qualifications which are not relevant in this case.

10. It is a matter of fact that the Authority did not provide a response to the Applicant’s request for information within 20 working days, so the Commissioner finds that it failed to comply with section 10(1) of FOISA.

11. Section 21(1) of FOISA gives Scottish public authorities a maximum of 20 working days following the date of receipt of the requirement to comply with a requirement for review. Again, this is subject to qualifications which are not relevant in this case.

12. It is a matter of fact that the Authority did not provide a response to the Applicant’s requirement for review within 20 working days, so the Commissioner finds that it failed to comply with section 21(1) of FOISA.

13. The remainder of section 21 sets out the requirements to be followed by a Scottish public authority in carrying out a review. As no review has been carried out in this case, the Commissioner finds that the Authority failed to discharge these requirements: he now requires a review to be carried out in accordance with section 21.

14. The Commissioner recommends that the Authority considers whether it would be appropriate to apologise to the Applicant for its failure to comply.

Decision

The Commissioner finds that the Authority failed to comply with Part 1 of the Freedom of Information (Scotland) Act 2002 (FOISA) in dealing with the information request made by the Applicant. In particular, the Authority failed to respond to the Applicant’s request for information and requirement for review within the timescales laid down by sections 10(1) and 21(1) of FOISA. The Commissioner requires the Authority to provide a review response, by 29 June 2026.

Appeal

Should either the Applicant or the Authority wish to appeal against this decision, they have the right to appeal to the Court of Session on a point of law only. Any such appeal must be made within 42 days after the date of intimation of this decision.

Enforcement

If the Authority fails to comply with this decision, the Commissioner has the right to certify to the Court of Session that the Authority has failed to comply. The Court has the right to inquire into the matter and may deal with the Authority as if it had committed a contempt of court.

Jill Walker

Deputy Head of Enforcement

15 May 2026

23 February 2026

Dear Miles,

The following FOI are now overdue. If you could review these at your earliest opportunity I shall be grateful.

1. FS-Case-790475639 - Information Asset Register. Target date: 23 FEB 2026

2. FS-Case-790379184 - IDOX Event Logs for Planning Officer Wilson & Dent. Target Date: 23 FEB 2026

3. FS-Case-790349092 - s.164A implementation of GDPR Requests Complaints Procedure. Target Date: 23 FEB 2026.

4. FS-Case-790357348 - Datasets transferred from the Highland Council to the Assessor & Electoral Registration Officer of the Highland & Western Isles Valuation Joint Board. Target Date: 23 FEB 2026

Thank you for your time & attention.

Kind regards.

25 January 2026

Please provide the following information:

1. Any policies or information held regarding the Council's implementation of the requirements of s.103 of the Data (Use and Access) Act 2025 which amended the Data Protection Act 2018 at s.164A that came into force on 19 June 2025.

2. Any policies, reports or correspondence between relevant staff and/or the Data Protection Officer concerning how complaints under s.164A DPA 2018 will be handled by the Council.

2. The electronic application form or email address or other means by which data subjects may make a complaint to the Council under s.164A of the Data Protection Act 2018.

Thank you for your time and attention.

Kind regards.