{
    "tag": [
        "compiled"
    ],
    "id": "ocds-r6ebe6-0000798061-2025-07-23T00:00:00Z",
    "date": "2025-07-23T00:00:00Z",
    "ocid": "ocds-r6ebe6-0000798061",
    "initiationType": "tender",
    "parties": [
        {
            "id": "org-21",
            "name": "Scottish Government",
            "identifier": {
                "legalName": "Scottish Government"
            },
            "address": {
                "streetAddress": "Q Spur, Saughton House, Broomhouse Drive",
                "locality": "Edinburbh",
                "region": "UKM",
                "postalCode": "EH11 3XD"
            },
            "contactPoint": {
                "name": "Kate Townsley",
                "email": "kate.townsley@gov.scot",
                "url": "http://www.publiccontractsscotland.gov.uk"
            },
            "roles": [
                "buyer",
                "reviewBody",
                "mediationBody",
                "reviewContactPoint"
            ],
            "details": {
                "classifications": [
                    {
                        "id": "Ministry or any other national or federal authority, including their regional or local subdivisions",
                        "scheme": "TED_CA_TYPE"
                    },
                    {
                        "id": "01",
                        "description": "General public services",
                        "scheme": "COFOG"
                    }
                ],
                "url": "http://www.scotland.gov.uk"
            }
        },
        {
            "id": "org-27",
            "name": "Scottish Government",
            "identifier": {
                "legalName": "Scottish Government"
            },
            "address": {
                "streetAddress": "5 Atlantic Quay, 150 Broomielaw",
                "locality": "Glasgow",
                "postalCode": "G2 8LU",
                "region": "UKM"
            },
            "contactPoint": {
                "url": "http://",
                "name": "Iain Miller",
                "email": "iain.miller@gov.scot",
                "telephone": "+44 412425466"
            },
            "roles": [
                "buyer",
                "centralPurchasingBody",
                "mediationBody",
                "reviewContactPoint",
                "reviewBody"
            ],
            "details": {
                "classifications": [
                    {
                        "id": "Ministry or any other national or federal authority, including their regional or local subdivisions",
                        "scheme": "TED_CA_TYPE"
                    },
                    {
                        "id": "01",
                        "description": "General public services",
                        "scheme": "COFOG"
                    },
                    {
                        "id": "National or federal agency/office",
                        "scheme": "TED_CA_TYPE"
                    },
                    {
                        "id": "09",
                        "description": "Education",
                        "scheme": "COFOG"
                    },
                    {
                        "id": "07",
                        "description": "Health",
                        "scheme": "COFOG"
                    },
                    {
                        "id": "04",
                        "description": "Economic affairs",
                        "scheme": "COFOG"
                    }
                ],
                "url": "http://www.scotland.gov.uk"
            }
        },
        {
            "id": "org-186",
            "name": "Alma Economics",
            "identifier": {
                "legalName": "Alma Economics"
            },
            "address": {
                "streetAddress": "43 Tanner Street",
                "locality": "London",
                "region": "UK",
                "postalCode": "SE1 3PL"
            },
            "contactPoint": {
                "telephone": "+44 2081333192"
            },
            "roles": [
                "supplier"
            ],
            "details": {
                "scale": "sme",
                "url": "http://"
            }
        },
        {
            "id": "org-104",
            "name": "Edinburgh Sheriff Court and Justice of the Peace Court",
            "identifier": {
                "legalName": "Edinburgh Sheriff Court and Justice of the Peace Court"
            },
            "address": {
                "locality": "Edinburgh"
            },
            "contactPoint": {
                "url": "http://"
            },
            "roles": [
                "reviewBody",
                "mediationBody"
            ]
        }
    ],
    "buyer": {
        "name": "Scottish Government",
        "id": "org-27"
    },
    "tender": {
        "id": "772595",
        "title": "LET-A Review of Land and Buildings Transaction Tax",
        "description": "As part of the Scottish Budget 2025-26 announcement on 4 December 2024, Ministers committed to a review of LBTT legislation taking place in 2025. The review will start in Spring 2025 and will consider various aspects of the residential and non-residential LBTT regimes to ensure the policy intent is still met. SG committed to engage extensively with taxpayers and stakeholders throughout. The review will take place over the remainder of the current parliamentary term and will support decisions in the next Parliament on whether any legislative changes should be brought forward. The review will focus on two overarching areas: - Non-residential Leases - Conveyances (residential and non-residential) The non-residential leases element will be undertaken by the Land and Buildings Transaction Tax Policy Team. Scottish Government are seeking external support to review specific aspects of Conveyances.",
        "status": "complete",
        "items": [
            {
                "id": "1",
                "additionalClassifications": [
                    {
                        "id": "70200000",
                        "scheme": "CPV"
                    },
                    {
                        "id": "70331000",
                        "scheme": "CPV"
                    },
                    {
                        "id": "70332000",
                        "scheme": "CPV"
                    },
                    {
                        "id": "73110000",
                        "scheme": "CPV"
                    },
                    {
                        "id": "79310000",
                        "scheme": "CPV"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKM"
                    },
                    {
                        "region": "UKM"
                    }
                ],
                "relatedLot": "1"
            }
        ],
        "value": {
            "amount": 80000,
            "currency": "GBP"
        },
        "procurementMethod": "open",
        "procurementMethodDetails": "Open procedure",
        "mainProcurementCategory": "services",
        "submissionMethod": [
            "electronicSubmission"
        ],
        "submissionMethodDetails": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html",
        "tenderPeriod": {
            "endDate": "2025-06-05T12:00:00Z"
        },
        "awardPeriod": {
            "startDate": "2025-06-05T12:00:00Z"
        },
        "documents": [
            {
                "id": "MAY529704",
                "documentType": "contractNotice",
                "title": "LET-A Review of Land and Buildings Transaction Tax",
                "description": "As part of the Scottish Budget 2025-26 announcement on 4 December 2024, Ministers committed to a review of LBTT legislation taking place in 2025. The review will start in Spring 2025 and will consider various aspects of the residential and non-residential LBTT regimes to ensure the policy intent is still met. SG committed to engage extensively with taxpayers and stakeholders throughout. The review will take place over the remainder of the current parliamentary term and will support decisions in the next Parliament on whether any legislative changes should be brought forward. The review will focus on two overarching areas: - Non-residential Leases - Conveyances (residential and non-residential) The non-residential leases element will be undertaken by the Land and Buildings Transaction Tax Policy Team. Scottish Government are seeking external support to review specific aspects of Conveyances.",
                "url": "https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY529704",
                "format": "text/html"
            },
            {
                "id": "JUL535271",
                "documentType": "awardNotice",
                "title": "LET-A Review of Land and Buildings Transaction Tax",
                "description": "As part of the Scottish Budget 2025-26 announcement on 4 December 2024, Ministers committed to a review of LBTT legislation taking place in 2025. The review will start in Spring 2025 and will consider various aspects of the residential and non-residential LBTT regimes to ensure the policy intent is still met. SG committed to engage extensively with taxpayers and stakeholders throughout. The review will take place over the remainder of the current parliamentary term and will support decisions in the next Parliament on whether any legislative changes should be brought forward. The review will focus on two overarching areas: - Non-residential Leases - Conveyances (residential and non-residential) The non-residential leases element will be undertaken by the Land and Buildings Transaction Tax Policy Team. Scottish Government are seeking external support to review specific aspects of Conveyances.",
                "url": "https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL535271",
                "format": "text/html"
            }
        ],
        "lots": [
            {
                "id": "1",
                "description": "At this time, different aspects of the LBTT legislation are reviewed on an ad hoc basis by policy officials. Issues are usually identified and discussed in detail with key external stakeholders as well as internal stakeholders such as Revenue Scotland. Currently, changes to the legislation are often a result of responding to changes to wider UK property legislation, or in response to stakeholder demand or tribunal decisions. This leaves little scope for the team to undertake a broader evaluation of 'non-urgent' policy areas, and it is these areas which will form the basis of the review. We anticipate the majority of the work will be desk-based, consisting of research and analysis of existing statistics, information and comparison with wider UK property transaction taxes (possibly further afield). Additionally, the successful bidder will be expected to engage stakeholders, whether through consultation, through in-person/virtual events, or surveys to fill any identified data gaps required to successfully and reliably answer each of the questions.",
                "status": "complete",
                "hasOptions": false,
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "contractPeriod": {
                    "startDate": "2025-07-28T00:00:00Z",
                    "endDate": "2026-02-27T00:00:00Z"
                },
                "hasRenewal": false
            }
        ],
        "bidOpening": {
            "date": "2025-06-05T12:00:00Z"
        },
        "contractTerms": {
            "hasElectronicPayment": true,
            "electronicInvoicingPolicy": "allowed"
        },
        "coveredBy": [
            "GPA"
        ],
        "selectionCriteria": {
            "criteria": [
                {
                    "type": "economic",
                    "description": "4B.4 -The bidder confirms the name, value and/or range of the financial ratios specified in the relevant Contract Notice. 4B.5 - The Bidder confirms they already have or can commit to obtain, prior to the commencement of the contract, the levels of insurance cover indicated in the relevant Contract Notice.",
                    "minimum": "4B.4 - Bidders must demonstrate a Current Ratio of no less than 1.0. Current Ratio will be calculated as follows: Total current assets divided by Total current liabilities. There must be no qualification or contra-indication from any evidence provided in support of the bidders economic and financial standing. 4B.5 - Professional Risk Indemnity Insurance - 5,000,000 GBP (A sum not less than) Public Liability Insurance - 1,000,000 GBP (A sum not less than) Employees Liability Insurance - in accordance with any legal obligation"
                }
            ]
        },
        "submissionTerms": {
            "languages": [
                "en"
            ],
            "bidValidityPeriod": {
                "durationInDays": 180
            }
        },
        "classification": {
            "id": "70331000",
            "scheme": "CPV"
        },
        "hasRecurrence": false
    },
    "language": "EN",
    "description": "(SC Ref:805139)",
    "links": [
        {
            "rel": "canonical",
            "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000798061"
        },
        {
            "rel": "canonical",
            "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000798061"
        }
    ],
    "noticetype": "PCS Notice - Website Contract Award Notice",
    "awards": [
        {
            "id": "772595",
            "suppliers": [
                {
                    "id": "org-186",
                    "name": "Alma Economics"
                }
            ],
            "relatedLots": [
                "1"
            ],
            "hasSubcontracting": true,
            "subcontracting": {
                "description": "Legal Expert SubContractor will assist in drafting policy recommendations. Graeme has extensive experience in legislative drafting and supporting the design and implementation of tax policy reforms.",
                "maximumPercentage": 0.09,
                "minimumPercentage": 0.09
            }
        }
    ],
    "contracts": [
        {
            "id": "772595",
            "awardID": "772595",
            "status": "active",
            "value": {
                "amount": 79800,
                "currency": "GBP"
            },
            "dateSigned": "2025-07-21T00:00:00Z"
        }
    ],
    "bids": {
        "statistics": [
            {
                "id": "500",
                "measure": "bids",
                "value": 2,
                "relatedLot": "1"
            },
            {
                "id": "501",
                "measure": "smeBids",
                "value": 2,
                "relatedLot": "1"
            },
            {
                "id": "502",
                "measure": "foreignBidsFromEU",
                "value": 0,
                "relatedLot": "1"
            },
            {
                "id": "503",
                "measure": "foreignBidsFromNonEU",
                "value": 2,
                "relatedLot": "1"
            },
            {
                "id": "504",
                "measure": "electronicBids",
                "value": 2,
                "relatedLot": "1"
            }
        ]
    }
}