Official Statistics

Scottish VAT Assignment – Experimental Statistics

This page presents the annual historic estimates for the Scottish share of UK VAT for the purposes of the Scottish Government budget (Scottish VAT Assignment).


Scottish VAT Assignment - Experimental Statistics

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This first Experimental Statistics publication on Scottish VAT Assignment (VA) presents the share of the first 10 percentage points of standard rated VAT and 2.5 percentage points of reduced rated VAT raised in Scotland as an annual proportion of UK VAT receipts. The share has been estimated by the Scottish VA model, which has been jointly developed by officials from UK and Scottish Governments.

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Published 30 May 2019