Procurement threshold values

Provides information on procurement threshold values, including and excluding VAT.


Scottish Ministers must 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).

Under the rules of the GPA, the procurement thresholds must include VAT.

The thresholds for each two year period are available down the left-hand side of this page.


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