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).
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 September 2022 we published a quality report for Scottish VAT assignment.
Source gov.uk
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