Total annual spend on consultants: FOI release
Information request and response under the Freedom of Information (Scotland) Act 2002.
FOI Reference: FOI/202500495803
Date received: 24 November 2025
Date responded: 22 December 2025
Information requested
Request for information 1:
The total annual spend on consultants by Social Security Scotland in each of the last five financial years (2020-21, 2021-22, 2022-23, 2023-24, 2024-25).
Request for information 2:
A breakdown of this spending by contract or project, if possible:
1. Supplier name
2. Purpose of the work
3. Total cost of the contract
4. Whether the contract was extended
Response
Request for information 1:
Please see extracts from the annual accounts for financial years 2023-24 and 2024-25.
Annual Report and Accounts 2024-25 – Page 63 (Table 17)
| External Consultancy | 2024-25 £million |
|---|---|
| Deloitte LLP | 0.403 |
| Ipsos MORI UK | 0.005 |
| QI Consulting Limited | 0.005 |
| Total | 0.413 |
Annual Report and Accounts 2023-24 – page 54 (Table 16)
| External Consultancy | 2023-24 £million |
|---|---|
| Merritt-Harrison Catering Consultancy | 0.003 |
| NCC Group Security Services Limited | 0.119 |
| Commissum Associates Limited | 0.067 |
| Total | 0.189 |
Please see response to annual spend on consultants for financial years 2020-21, 2021-22 and 2022-23.
| External Consultancy | 2022-23 £million |
|---|---|
| Merritt-Harrison Catering Consultancy | 0.009 |
Please note all figures have been rounded to the nearest £1,000.
Consultancies spend for 2020-21 and 2021-22
There was no consultancy spend recorded for the above years.
Request for information 2:
A breakdown of this spending by contract or project
Supplier name - Deloitte LLP
Purpose of the work – Digital Advisory Services
Total cost of the contract – £403,000
Whether the contract was extended – No
Supplier name – Ipsos MORI UK
Purpose of the work – Research
Total cost of the contract – £5,000
Whether the contract was extended – No
Supplier name – QI Consulting Limited
Purpose of the work – Assurance and Advisory Services
Total cost of the contract – £5,000
Whether the contract was extended – Yes
Supplier name – Merritt-Harrison Catering Consultancy
Purpose of the work – Catering Advisory Services
Total cost of the contract – £12,000
Whether the contract was extended – Yes
Supplier name – NCC Group Security Services Limited
Purpose of the work – IT Security Assurance
Total cost of the contract – £119,000
Whether the contract was extended – No
Supplier name – Commissum Associates Limited
Purpose of the work – IT Security Assurance
Total cost of the contract – £67,000
Whether the contract was extended – Yes
About FOI
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