--- title: "Award of Intensive Margin Responses" ocid: "ocds-r6ebe6-0000826686" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000826686" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000826686.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000826686.json" source: "Public Contracts Scotland" current_stage: "Award" buyer: "Scottish Government" published: "2026-08-12" --- # Award of Intensive Margin Responses Buyer: Scottish Government Current stage: Award OCID: ocds-r6ebe6-0000826686 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000826686) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000826686.json) ## Summary 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. ## Notice 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. ## Key Details | Field | Value | | --- | --- | | Publication source | Public Contracts Scotland | | Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562176 | | 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 | | All stages | Award | ## Dates | Field | Value | | --- | --- | | Publication date | 12 Aug 2026 | | Submission deadline | Not specified | | Future notice date | Not specified | | Award date | 12 Aug 2026 | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | Not specified | | Lots value | Not specified | | Awards value | £15,444 | | Contracts value | Not specified | ## Status | Field | Value | | --- | --- | | Tender status | Not specified | | Lots status | Not specified | | Awards status | Not specified | | Contracts status | Active | ## Buyer | Field | Value | | --- | --- | | 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 | | Locality | ALLOA | | Postcode area | Edinburgh | | Postcode | EH6 6QQ | | 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 | Leith | | Westminster constituency | Edinburgh North and Leith | | Delivery location | Not specified | ## Supplier | Field | Value | | --- | --- | | 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 | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79000000 - Business services: law, marketing, consulting, recruitment, printing and security ## Release History - 12 Aug 2026 at 15:01 - Award - PCS Notice - Quick Quote Award - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562176 ## Notice URLs - http://www.angus.gov.uk/ - http://www.clacks.gov.uk/business/corporateprocurementprocess/ - http://www.falkirk.gov.uk - http://www.nhsggc.scot/about-us/procurement/ - http://www.nhstayside.scot.nhs.uk - http://www.pkc.gov.uk/article/15478/Tenders-and-contracts - http://www.ros.gov.uk - http://www.scotland.gov.uk - https://publichealthscotland.scot/ - https://www.socialsecurity.gov.scot/ ## 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-r6ebe6-0000826686. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000826686.json.