Scottish VAT Assignment – Official Statistics in Development 2022
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).
Documents
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.
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.
Updates to this page
Last updated 14 November 2024 + show all updates
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These statistics have been produced with updated input data and now include the 2022 results.
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Annual publication, updated for 2021 publication. Updated with chart 2 & excel document revision.
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2020 release
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Updated the publication with the new 2019 provisional estimate.
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Updated the publication with an updated 2018 provisional estimate.
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Updated the publication with the new 2018 provisional estimate.
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Update with data from 2017.
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First published.