The Act’s thresholds are set to double. Here’s what changes below £100,000

On 2 November 2026 the Scottish Government announced plans to raise the thresholds in the Procurement Reform (Scotland) Act 2014 for the first time since it was passed. Goods and services go from £50,000 to £100,000, and works from £2 million to £4 million. The change is planned for 1 April 2027 and needs Parliament to approve an affirmative Scottish statutory instrument first.

The aim is quicker, simpler and more proportionate buying for lower-value contracts. Ivan McKee, Public Service Reform Secretary, said the changes would create more opportunities for local businesses, SMEs and third sector organisations. The Supplier Development Programme expects more contracts to be awarded through Quick Quotes and other less formal routes.

What moves out of the Act

Duties in the Act apply to regulated procurements, the ones at or above the thresholds. A purchase between £50,000 and £100,000 that’s regulated today won’t be from April 2027. That means:

• No requirement to advertise it or publish its award on Public Contracts Scotland (section 23)
• No requirement to add the contract to your contracts register (section 35)
• It won’t appear among the regulated procurements summarised in your annual procurement report (section 18)

Your own standing orders and financial regulations take over, as they already do below £50,000. Standing orders that set their bands around £50,000 will need new values, quote rules and approval limits before April.

What doesn’t change

The money is still public. Internal audit, elected members, boards and freedom of information requests will still ask how each supplier was chosen and what it cost. And with a local spend target to plan for under the Community Wealth Building (Scotland) Act 2026, you’ll need to know more about where this spend goes, not less.

More freedom for budget holders works best when the record keeps up with it.

Getting ready for 1 April 2027

• Update standing orders: the bands, how many quotes each needs, and who approves
• Decide what evidence every purchase below £100,000 must keep, whatever route it takes
• Keep one contracts register for everything you buy, not only regulated contracts
• Plan how your 2027/28 annual procurement report will show the spend that has moved below the threshold

Tenderscape gives every budget holder a short quote route that keeps this evidence for them, whatever the threshold, and draws your spend reporting from the same record. Organisations that start before 1 April 2027 have a full year of records for their 2027/28 report.