If you are unable to estimate the value of a contract that contract will be explicitly made subject to the procurement rules.  

Thresholds from 1 January 2022

The GPA procurement thresholds changed (to the values listed in the table below) from 1 January 2022. 

From this date you will need to allow for VAT (if applicable) when calculating your estimated contract value.  More information can be found at Procurement Threshold and Contract Value Estimation Changes and in Frequently Asked Questions.


New Thresholds from 1 January 2022

The Public Contracts (Scotland) Regulations 2015  


Supplies and services (except subsidised services contracts):


Schedule 1 bodies 




Subsidised services contracts


Light touch regime for services


Small lots




The Procurement Reform (Scotland) Act 2014


Public contract (other than a public works contract)

£50,000 - no change

WTO GPA procurement thresholds change every 2 years i.e. the next threshold change will occur on 1 January 2024, to allow for currency fluctuations.

Summary of threshold levels to 31 December 2021

The Public Contracts (Scotland) Regulations 2015

Supplies and services (except subsidised services contracts)

Schedule 1 bodies £122,976

Others £189,330

Subsidised services contracts

All bodies £189,330

Light touch regime for services

All bodies £663,540

Small lots Supplies and services £70,778