Procurement threshold values

Procurement threshold values from 1 January 2022 to 31 December 2023

The Scottish procurement threshold values for 1 January 2022 to 31 December 2023 are detailed below.

These threshold values are used to determine whether a public contract falls within the scope of the Scottish public procurement regulations. These threshold values are updated every two years to ensure that they remain aligned to the threshold values set by the World Trade Organisation’s Government Procurement Agreement.

In addition to updating the threshold values, in 2022 there was also a change to the way in which public bodies calculate the estimated value of a contract for the purposes of determining whether the contract’s value meets, or exceeds, the threshold values.  Scottish Procurement Policy Note 08/2021 and the Procurement Journey explain the threshold changes in more detail and also demonstrate the new threshold values excluding an indicative VAT rate of 20% as well as inclusive of VAT. 

The information below lists the threshold values for 1 January 2022 to 31 December 2023 as well as the indicative threshold values excluding the 20% VAT rate.

The Public Contracts (Scotland) Regulations 2015                

Supplies and services (except subsidised services contracts)         

Schedule 1 bodies 
Threshold £138,760
Indicative value excluding 20% VAT £115,633

Others
Threshold £213,477
Indicative value excluding 20% VAT £177,897

Subsidised services contracts

All bodies threshold £213,477
Indicative value excluding 20% VAT £177,897

Works (including subsidised work contracts)

All bodies threshold £5,336,937
Indicative value excluding 20% VAT £4,447,447

Light touch regime for services

All bodies threshold £663,540
Indicative value excluding 20% VAT £552,950

Small lots

Supplies and services threshold £70,778
Indicative value excluding 20% VAT £58,982

Works

Threshold £884,720
Indicative value excluding 20% VAT £737,267

The Utilities Contracts (Scotland) Regulations 2016

Supplies and services

All sectors threshold £426,955
Indicative value excluding 20% VAT £355,795

Works

All sectors threshold £5,336,937
Indicative value excluding 20% VAT £4,447,447

Small lots

Supplies and services threshold £70,778
Indicative value excluding 20% VAT £58,982

Works

Threshold £884,720
Indicative value excluding 20% VAT £737,267

The Concession Contracts (Scotland) Regulations 2016 

Concession contracts threshold £5,336,937
Indicative value excluding 20% VAT £4,447,447

The Procurement Reform (Scotland) Act 2014

The threshold values of the Procurement Reform (Scotland) Act 2014 are not revised every two years and have not changed. The method for calculating the estimated contract value of procurement which falls under the Act has not changed and remains exclusive of VAT.

Public contract (other than a public works contract) threshold £50,000 (ex VAT)
Public works contract threshold £2,000,000 (ex VAT)