Procurement threshold values: updated - from 1 January 2022
- Directorate
- Scottish Procurement and Property Directorate
- Part of
- Economy, Money and tax, Public sector
The information below lists the updated procurement threshold values as well as the indicative threshold values including the 20% VAT rate.
The current procurement threshold values which are applicable to the different Scottish public procurement regulations 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 there has also been 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 demonstrates the new threshold values excluding an indicative VAT rate of 20% as well as inclusive of VAT.
The information below lists the new threshold values as well as the indicative threshold values including the 20% VAT rate.
The Public Contracts (Scotland) Regulations 2015
|
|
|---|---|
Bodies listed in Schedule 1 of the Public Contracts (Scotland) Regulations 2015 |
|
| New threshold | £138,760 |
| Indicative value excluding 20% VAT | £115,633 |
All other bodies |
|
| New threshold | £213,477 |
| Indicative value excluding 20% VAT | £177,897 |
Subsidised services contracts |
|
| New threshold | £213,477 |
| Indicative value excluding 20% VAT | £177,897 |
Works (including subsidised work contracts) |
|
| All bodies new threshold | £5,336,937 |
| Indicative value excluding 20% VAT | £4,447,447 |
Light touch regime for services |
|
| All bodies new threshold | £663,540 |
| Indicative value excluding 20% VAT | £552,950 |
Small lots – supplies and services |
|
| Supplies and services new threshold | £70,778 |
| Indicative value excluding 20% VAT | £58,982 |
Small lots - works |
|
| New threshold | £884,720 |
| Indicative value excluding 20% VAT | £737,267 |
The Utilities Contracts (Scotland) Regulations 2016 |
|
|---|---|
Supplies and services |
|
| All sectors new threshold | £426,955 |
| Indicative value excluding 20% VAT | £355,795 |
Works |
|
| All sectors new threshold | £5,336,937 |
| Indicative value excluding 20% VAT | £4,447,447 |
Small lots – supplies and services |
|
| Supplies and services new threshold | £70,778 |
| Indicative value excluding 20% VAT | £58,982 |
Small lots - works |
|
| New threshold | £884,720 |
| Indicative value excluding 20% VAT | £737,267 |
The Concession Contracts (Scotland) Regulations 2016 |
|
|---|---|
| Concession contracts new threshold | £5,336,937 |
| Indicative value excluding 20% VAT | £4,447,447 |
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.
The Procurement Reform (Scotland) Act 2014 |
|
|---|---|
| Public contract (other than a public works contract) threshold | £50,000 (ex VAT) |
| Public works contract threshold | £2,000,000 (ex VAT) |
Contact
Email: scottishprocurement@gov.scot
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