This public procurement record has 1 release in its history.

Award

12 Aug 2026 at 15:01

Summary of the contracting process

The Scottish Government, on behalf of Scottish Ministers, commissioned specialist research-review services concerning the impact of Income Tax policy changes. The requirement was for a supplier to conduct peer reviews of research into intensive-margin responses to income tax policy changes. This includes methodological scrutiny of analysis of the 2023–24 and 2024–25 Income Tax changes, together with analysis concerning property income. The research being reviewed was conducted by HMRC and was to be examined at relevant stages of its development. The procurement is categorised as services, within the broad business-services field covering consulting and related professional work. It is therefore relevant to organisations providing economic research, tax-policy analysis, methodological review, peer review or specialist public-policy consultancy to Scottish public bodies.

The procurement has been awarded. One bid was recorded, and the contract was awarded to Fraser of Allander, University of Strathclyde, for £15,444. The contract is recorded as active. The available procurement information identifies the requirement as a service for Scottish Ministers and records the selected supplier, but does not set out a tender procedure, contract dates, award date, lot structure, eligibility requirements or evaluation criteria. The award covers the peer review of HMRC research into intensive-margin responses to Income Tax policy changes, including work on the 2023–24 and 2024–25 changes and property income. The recorded outcome indicates a focused, specialist assignment rather than a large multi-supplier or multi-lot programme.

For a supplier that did not win, this award provides a clear indication of the Scottish Government’s demand for independent, technically rigorous scrutiny of tax-policy research. A credible future competitor would need demonstrable expertise in applied economics, income-tax policy, public-policy evaluation and research methodology, with the ability to peer review analysis produced by a central government department. Experience testing the robustness of empirical methods, assumptions and findings would be directly relevant, particularly where work covers behavioural responses to tax changes and property income. The successful organisation was a university-based research institute, indicating that strong academic capability, recognised analytical expertise and access to experienced researchers can be commercially relevant. Suppliers should also be able to provide concise, authoritative review findings for use by Scottish Ministers at defined stages of research.

How relevant is this notice?

Notice Title

Award of Intensive Margin Responses

Notice Description

The Scottish Government (SG) on behalf of Scottish Ministers has a requirement for a supplier to conduct peer reviews of research into Intensive Margin Responses to Income Tax policy changes. The purpose of this work is to provide methodological scrutiny of analysis of the 2023-24 and 2024-25 Income Tax policy changes, and on property income, conducted by HMRC, at relevant stages of the research.

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000826686
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562176
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
PCS Notice - Quick Quote Award
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Not Specified
Procurement Method Details
Not specified
Tender Suitability
Not specified
Awardee Scale
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

79 - Business services: law, marketing, consulting, recruitment, printing and security


CPV Codes

79000000 - Business services: law, marketing, consulting, recruitment, printing and security

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
£15,444 Under £100K
Contracts Value
Not specified

Notice Dates

Publication Date
12 Aug 20262 weeks ago
Submission Deadline
Not specified
Future Notice Date
Not specified
Award Date
12 Aug 20262 weeks ago
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

Tender Status
Not Specified
Lots Status
Not Specified
Awards Status
Not Specified
Contracts Status
Active

Contracting Authority (Buyer)

Main Buyer
Scottish Government
Additional Buyers

Angus Council

Clackmannanshire Council

Environmental Standards Scotland

Falkirk Council

NHS Greater Glasgow and Clyde

NHS Tayside

Perth & Kinross Council

Public Health Scotland

Registers of Scotland

Social Security Scotland

Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
ALLOA
Postcode
EH6 6QQ
Postcode Area
Edinburgh
Country
Scotland

Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM1 East Central Scotland
Small Region (ITL 3)
TLM13 City of Edinburgh
Delivery Location
Not specified

Local Authority
City of Edinburgh
Electoral Ward
Leith
Westminster Constituency
Edinburgh North and Leith

Supplier Information

Number of Suppliers
19
Supplier Names

AECOM Limited

Access UK Ltd

Arcadis Consulting (UK) Limited

Auto Services Perth Ltd

BT PLC

Brownriggs

ESRI (UK)

ForgeFront

Form by Thought Ltd

Fraser of Allander, University of Strathclyde

Hays Specialist Recruitment Ltd

Nova Biomedical

Playscapes Scotland Ltd

Quo Imus Limited (trading as Qi Consulting)

Softcat Plc

TSJ DataTec Ltd

The Media Shop Scotland Ltd

Venesky Brown Ltd

WESTEND FLOORING SPECIALISTS LTD

Open Contracting Data Standard (OCDS)

View full OCDS Record for this contracting process

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The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts.

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