Hm Treasury
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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.
Previous versions of statistics releases are available on the National Archives website.
In November 2024 we published a quality report for Scottish VAT assignment.
Contacts
For statistical enquiries, contact:
modelscottishvatassignment@hmrc.gov.uk
For media enquiries, see HM Revenue and Customs (HMRC) press office.