# The Public Procurement (Agreement on Government Procurement) (Thresholds etc.) (Amendment) (Scotland) Regulations 2021, Regulation 3: Amendment of the Public Contracts (Scotland) Regulations 2015

Extent: S

(1) The 2015 Regulations 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 Schedule 1 omit “Regional Development Scotland”.

---
Source: https://www.legislation.gov.uk/ssi/2021/378/regulation/3 (the official version)
Page: https://openlegislation.uk/public-procurement-agreement-on-government-procurement-thresholds-etc-amendment-scotland-regulations-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.