Official Statistics

Scottish VAT Assignment – Experimental Statistics

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).


Scottish VAT assignment 2021 - underlying data

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


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 2023 we published a quality report for Scottish VAT assignment.


For statistical enquiries, contact:

For media enquiries, see HM Revenue and Customs (HMRC) press office.

Published 30 May 2019
Last updated 28 September 2023 + show all updates
  1. Annual publication, updated for 2021 publication. Updated with chart 2 & excel document revision.

  2. 2020 release

  3. Updated the publication with the new 2019 provisional estimate.

  4. Updated the publication with an updated 2018 provisional estimate.

  5. Updated the publication with the new 2018 provisional estimate.

  6. Update with data from 2017.

  7. First published.