Amendment of the Public Contracts (Scotland) Regulations 2015S

3.—(1) The 2015 Regulations(1) are amended as follows.

(2) In regulation 5 (thresholds), in paragraph (1)—

(a)for “not including value added tax” substitute “inclusive of value added tax, where appropriate”,

(b)in sub-paragraph (a), for “£4,733,252” substitute “£5,336,937”,

(c)in sub-paragraph (b), for “£122,976” substitute “£138,760”,

(d)in sub-paragraph (c), for “£189,330” substitute “£213,477”.

(3) In regulation 6 (methods for calculating the estimated value) in paragraph (1), for “not including value added tax” substitute “inclusive of value added tax, where appropriate”.

(4) In regulation 14 (specific situations: contracts subsidised by a contracting authority) in paragraph (1)—

(a)in sub-paragraph (a), for “net of value added tax” substitute “inclusive of value added tax, where appropriate”,

(b)in sub-paragraph (b), for “net of value added tax” substitute “inclusive of value added tax, where appropriate”.

(5) In Part 2 of [F1Schedule 1] omit “Regional Development Scotland”.

(1)

S.S.I. 2015/446 as amended by regulation 4(5) and (6) of the 2020 Regulations and regulation 5(3) and Schedule 2 of the Public Procurement (Agreement on Government Procurement) (Amendment) (No. 2) Regulations 2021 (S.I. 2021/872).