Uncategorized Scotland really does need its own VAT and tax data if GERS is to be meaningful 11 April 201714 views1 min read Scotland really does need its own VAT and tax data if GERS is to be meaningful Iberdrola Inmobiliaria Real Estate Investments. No VAT deduction for services which are supplied free of charge directly to a third party for its own purposes. Advocate General Iceland proposes VAT hike on tourist sector