Public Procurement and Property
Procurement thresholds and VAT inclusion in estimated contract value: SPPN 8/2021
We have published a new Scottish Procurement Policy Note SPPN 8/2021, to provide notice of changes to financial thresholds to:
- the Public Contracts (Scotland) Regulations 2015
- the Utilities Contracts (Scotland) Regulations 2016
- the Concession Contracts (Scotland) Regulations 2016 (“the procurement regulations”)
As well as, providing notice of the need to include VAT, where appropriate, when calculating the estimated value of contracts under the procurement regulations from 1 January 2022.
Following the UK’s exit from the EU, we must now revise the threshold values of the procurement regulations every two years to ensure that they remain aligned to thresholds set out in the World Trade Organisation’s Government Procurement Agreement (“GPA”).
To find out more about Public Procurement in Scotland, please visit www.gov.scot/procurement
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