Government Expenditure and Revenue Scotland (GERS) VAT rate on exports: FOI release

Information requested

How much revenue included in GERS from VAT on Exports originating in Scotland for the last 5 years?

What are the rates of VAT on Scottish exports?

Response

The information you have requested is available from the Frequently Asked Questions section of the Government Expenditure and Revenue Scotland (GERS) publication, at: Government Expenditure and Revenue Scotland 2022-23 - gov.scot (www.gov.scot)

The UK does not charge VAT on exports. As such, there is no revenue included in GERS from VAT on exports originating in Scotland and there is no rate of VAT applicable to Scottish exports.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.