# Scotland **Value Added Tax Calculator**

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**Calculator published on:** 2023-05-01 16:17:49

**Calculator last reviewed:** 2023-05-01 17:25:05

**Rating:** *★**★**★**★**★* [ No Votes yet, be the first ]

**Reference(s)** HMRC

**VAT Rates last updated:** 2023-05-01 17:18:11 [Update Rates]

**Currency** British Pound Sterling [ GBP ] [ £ ]

**Introduction**

The Scotland VAT Calculator provides quick VAT calculations and, optionally, a detailed VAT table which includes multiple VAT entries and calculations. VAT is calculated as a percentage of the value of the goods at the point of sale, this amount is then added to provide the total sale price (if you wish to deduct VAT from the sale amount, please use the Reverse VAT Calculator for Scotland. The quick VAT calculation is for those who wish to calculate how much VAT will be added to a specific product or service. The advanced calculator option includes the same calculation overview and, in addition, produces a table of VAT transactions with details on the VAT amount for each product/service and the total cost of the goods/services before and after VAT is applied.

**On this page, discover:**

- The formula for calculating VAT
- Instructions: How to use the Scotland VAT Calculator
- Detailed VAT Calculations
- Latest Scotland VAT Rates and Thresholds

## VAT Formula for Scotland

As we mentioned in the introduction, "VAT is calculated as a percentage of the value of the goods at the point of sale, this amount is then added to provide the total sale price". VAT is therefore a transactional tax as the tax is only incurred at the point of sale, this is the same for goods and services. If we consider the calculation from the perspective of the goods or service, we can define the formula for calculating VAT in Scotland as having four components, there are:

- The NET sale amount of the goods/service at the point of sale (a)
- The VAT rate that is applicable to the goods/service (b)
- The amount of VAT that is chargeable on the goods/service (c)
- The GROSS sale amount of the goods/service at the point of sale (d)

You may have noticed that we defined a letter for each of the four components or VAT calculation, this letter is shown in a bracket. We will use this letter to create our VAT formula, using the letters instead of the fully worded VAT component so that our VAT formula is in a nice user friendly format.

Our aim when calculating VAT is to calculate the "the GROSS sale amount of the goods/service at the point of sale", in order to do this, we must first calculate the "amount of VAT that is chargeable on the goods/service", we can do this using the following formula:

*b**100*The above formula illustrates that "**the amount of VAT that is chargeable on the goods/service**" is equal to "**the NET sale amount of the goods/service at the point of sale**" times "**the VAT rate that is applicable to the goods/service**"

You may have noticed that in our formula we divide "the VAT rate that is applicable to the goods/service (b)" by 100, this is to allow us to calculate the written percentage as a mathematical percentage amount. For example, 39% is equal to 0.39 when completing mathematical computations.

Now that we have calculated "The amount of VAT that is chargeable on the goods/service (c)" we can calculate the "The GROSS sale amount of the goods/service at the point of sale (d)" using the following formula:

As you can see from this very simple formula, we calculate "**the GROSS sale amount of the goods/service at the point of sale (d)**" by adding "**the NET sale amount of the goods/service at the point of sale (a)**" to "**The amount of VAT that is chargeable on the goods/service (c)**" that we calculated with the previous VAT formula

## Instructions: How to use the Scotland VAT Calculator

There are two parts to these instructions, we explain the general features of our tax calculators in these instructions, below we discuss the instructions for using the Scotland VAT Calculator.

### Scotland VAT Calculator - Quick Calculation Instructions

The quick VAT calculation provides the results below the calculator and requires the minimum input to calculate the VAT due on a product or service.

- Enter the
**NET Value / Price**of the product or service. - Select the
**VAT rate**applicable for the product service. - Click on the
**Calculate**button.

### Scotland VAT Calculator - Detailed Calculation Instructions

The detailed VAT calculation allows you to create a table of results for multiple products and/or services that are subject to VAT. The results are displayed for each VAT calculation as we demonstrated with the quick VAT calculation method, with the detailed VAT calculator you have the option to add the results to a VAT table which provides the total VAT costs, NET sale amount and GROSS sale amount.

- To use the detailed VAT Calculator and tools, click on the
**Detailed Calculation**icon in the tax calculator ribbon bar - Enter the
**Description**of the product / service subject to VAT in Scotland. - Enter the
**NET Value / Price**of the product or service. - Select the
**VAT rate**applicable for the product service. - Enter the total amount of
**Units Purchased/Sold**that you wish to calculate VAT on. - Click on the
**Calculate + add to table**button.

The detailed VAT calculations will then be displayed under the calculator, in addition, the results will be added to the VAT Calculation Tables (which will appear below when using the detailed VAT calculator). You have the option to remove VAT entry rows as required by clicking on the delete button.

## Scotland VAT Rates for 2023

The vat rates for Scotland were last updated on 2023-05-01 17:18:11. You can review the full tax tables for Scotland here where you can also report any tax rate or tax threshold changes which require attention or alteration.

VAT Rate | VAT Description |
---|---|

0% | Zero rate |

5% | Reduced Rate |

20% | Standard Rate |