FOI/202400421008 · FOI · unclear
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.
Contact Please quote the FOI reference Central Enquiry Unit Email: ceu@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrews House Regent Road Edinburgh EH1 3DG
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