Amendment of the Public Contracts (Scotland) Regulations 20153.

(1)

The 2015 Regulations5 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”.