# The Public Procurement (Agreement on Government Procurement) (Thresholds etc.) (Amendment) (Scotland) Regulations 2021, Regulation 4: Amendment of the Utilities Contracts (Scotland) Regulations 2016

Extent: S

(1) The Utilities Regulations are amended as follows.
(2) In regulation 15 (thresholds), in paragraph (1)—
(a) for “not including VAT” substitute “inclusive of VAT, where appropriate”,
(b) in sub-paragraph (a), for “£378,660” substitute “£426,955”,
(c) in sub-paragraph (b), for “£4,733,252” substitute “£5,336,937”.
(3) In regulation 16 (methods for calculating the estimated value), in paragraph (1) for “not including VAT” substitute “inclusive of VAT, where appropriate”.
(4) In regulation 91 (scope of chapter), in heads (a) and (b) in each place it occurs, for “net of VAT” substitute “inclusive of VAT, where appropriate”.

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Source: https://www.legislation.gov.uk/ssi/2021/378/regulation/4 (the official version)
Page: https://openlegislation.uk/public-procurement-agreement-on-government-procurement-thresholds-etc-amendment-scotland-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.