---
title: "Provision of VAT Services"
ocid: "ocds-r6ebe6-0000660233"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000660233"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000660233.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000660233.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH COURTS AND TRIBUNALS SERVICE"
published: "2021-11-24"
---

# Provision of VAT Services

Buyer: SCOTTISH COURTS AND TRIBUNALS SERVICE  
Current stage: Award  
OCID: ocds-r6ebe6-0000660233

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000660233)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000660233.json)

## Summary

The Scottish Courts and Tribunals Service has conducted a procurement process for the "Provision of VAT Services". This contract falls under the services industry category and is located in Edinburgh, UK. The procurement method was an open procedure, with the tender period having ended on 16 August 2021. The contract, valued at £467,000, was awarded to Gardiner & Theobald on 23 November 2021, following a complete submission from three bidders, all of whom were foreign entities outside the EU.

This tender presents significant opportunities for businesses specialising in VAT recovery services, particularly those with experience in public sector engagements. Companies that possess relevant professional accreditations such as the Chartered Institute of Taxation or the Association of Taxation Technicians, alongside adequate liability insurance, would be well-positioned to pursue such contracts. The nature of the services required highlights a demand for skilled suppliers capable of navigating complex VAT regulations and offering strategic insights into tax recovery processes, paving the way for business growth in this niche market.

## Notice

Provision of VAT Services for the SCTS.

### Lot Information

Lot 1

The SCTS requires a Supplier to identify additional VAT recovery from projects within the Property Services Unit (PSU) of the Scottish Courts and Tribunals Service (SCTS) under the relevant Contracted Out Service (COS) headings.

Renewal: Option to extend for 2 x 12 months.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV433823 |
| Notice type | OJEU - F3 - Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 24 Nov 2021 |
| Submission deadline | 16 Aug 2021 |
| Future notice date | Not specified |
| Award date | 23 Nov 2021 |
| Contract period | Not specified |
| Recurrence | TBC |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £467,000 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Not specified |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH COURTS AND TRIBUNALS SERVICE |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH11 3XD |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | Sighthill/Gorgie |
| Westminster constituency | Edinburgh South West |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | GARDINER & THEOBALD |

## CPV Codes

### Divisions

- 66 - Financial and insurance services

### Codes

- 66171000 - Financial consultancy services

## Release History

- 24 Nov 2021 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV433823
- 5 Aug 2021 at 00:00 - TenderUpdate - OJEU - F14 - Corrigendum - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG423550
- 15 Jul 2021 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL421346

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL421346
  Provision of VAT Services - Provision of VAT Services for the SCTS.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV433823
  Provision of VAT Services - Provision of VAT Services for the SCTS.

## Notice URLs

- http://
- http://www.scotcourtstribunals.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000660233
- https://www.hse.gov.uk/pubns/hse40.pdf
- https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html
- https://www.scotcourts.gov.uk/the-courts/court-locations/edinburgh-sheriff-court-and-justice-of-the-peace-court

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000660233. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000660233.json.