Summary of thresholds from 1 January 2012 (net of VAT)
| Public Contracts (Scotland) Regulations 2012 | Supplies | Services | Works |
| Entities listed in Schedule 1 (1) | £113,057 | £113,057(2) | £4,348,350(3) |
| Other public sector contracting authorities | £173,934 | £173,934 | £ 4,348,350(3) |
| Prior Information Notices | £652,253 | £652,253 | £4,348,350 |
| Small lots | £69,574 | £69,574 | £869,670 |
| Utilities Contracts (Scotland) Regulations 2012 | Supplies | Services | Works |
| All sectors | £347,868 | £347,868 | £4,348,350 |
| Prior Information Notices | £652,253 | £652,253 | £4,348,350 |
| Small lots | £69,574 | £69,574 | £869,670 |
(1) Schedule 1 of the Public Contracts (Scotland) Regulations 2006 lists central government bodies subject to the World Trade Organisations and Government Procurement Agreement. These thresholds will also apply to any successor bodies.
(2) With the exception of the following services, which have a threshold of £173,934
- Part B (Residual) Services
- Research & Development Services (Category 8)
The following Telecommunications Services in Category 5 (CPC -Central Product Classification)
- CPC 7524 - Television and Radio Broadcast services
- CPC 7525 - Interconnection services
- CPC 7526 - Integrated telecommunications services
- Subsidised services contracts under regulation 34
(3) Including subsidised works contracts under regulation 34