Official statistics announcement
Scottish VAT Assignment – Experimental Statistics
This release of experimental statistics on VAT assignment will include the 2017 estimate and further historic estimates in the back series. The release of the 2017 estimate had previously been announced for autumn 2019 but had been delayed as HMRC updated the model with revised data from the ONS and carried out a thorough quality assurance process. The VAT assignment model calculates the Scottish share of UK VAT for the purposes of Scottish VAT assignment. If you have any further queries, please contact: nathan.anderson@hmrc.gov.uk