Official statistics announcement
Scottish VAT Assignment Official Statistics in Development 2023
This release of official statistics in development on Scottish VAT assignment will include the 2023 estimate and further historical estimates in the back series. The VAT assignment model calculates the Scottish share of UK VAT for the purposes of Scottish VAT assignment. This release will be published at 9:30am on 18 December 2025. If you have any further queries, please contact: <revenuemonitoring@hmrc.gov.uk>