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).

Published 30 May 2019
Last updated 30 June 2020 — see all updates
From:
HM Treasury, HM Revenue & Customs, and The Scottish Government

Documents

Scottish VAT Assignment – Experimental Statistics 2018 provisional estimate

PDF, 466KB, 13 pages

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Scottish VAT Assignment - Experimental Statistics 2017

PDF, 861KB, 14 pages

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Scottish VAT Assignment - Experimental Statistics 2016

PDF, 907KB, 10 pages

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Details

The Experimental Statistics publications on Scottish VAT Assignment (VA) present 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.

Contact us

  • juliet.clarke@hmrc.gov.uk
  • selena.jackson@hmrc.gov.uk
  • nathan.anderson@hmrc.gov.uk
Published 30 May 2019
Last updated 30 June 2020 + show all updates

  1. Updated the publication with the new 2018 provisional estimate.

  2. Update with data from 2017.

  3. First published.

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