Procurement threshold values

The information below lists the updated procurement threshold values as well as the indicative threshold values excluding the 20% VAT rate.

These apply to procurement exercises which commence from 1 January 2026.

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 (GPA).

Scottish Procurement Policy Note 4/2025 explains the threshold changes in more detail and also demonstrates the threshold values excluding an indicative VAT rate of 20% as well as inclusive of VAT. Further information on calculating the estimated value of your contract including VAT (if applicable), can be found within the Procurement Journey.

The Public Contracts (Scotland) Regulations 2015

Supplies and services (except subsidised services contracts)

Bodies listed in Schedule 1

Threshold £135,018
Indicative value excluding 20% VAT £112,515

All other bodies

Threshold £207,720
Indicative value excluding 20% VAT £173,100

Works

All bodies threshold £5,193,000 
Indicative value excluding 20% VAT £4,327,500

Light touch regime for services (unchanged)

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

Small lots – supplies and services (unchanged)

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

Small lots – works (unchanged)

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

The Utilities Contracts (Scotland) Regulations 2016

Supplies and services

All sectors threshold £415,440
Indicative value excluding 20% VAT £346,200

Works

All sectors threshold £5,193,000
Indicative value excluding 20% VAT £4,327,500

Small lots – supplies and services (unchanged)

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

Small lots – works (unchanged)

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

The Concession Contracts (Scotland) Regulations 2016 

Concession contracts threshold £5,193,000
Indicative value excluding 20% VAT £4,327,500

The Procurement Reform (Scotland) Act 2014 (unchanged)

The threshold values of the Procurement Reform (Scotland) Act 2014 (the Act) 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).