Tax For EU-regulated contracts, under , a contracting authority must exclude an economic operator from the procurement process where it has been subject to a binding decision (judicial or administrative) and which is found to be in breach of its legal obligations to pay tax or social security. In respect of regulated contracts, under and , a contracting authority can also exclude an economic operator where it establishes by any appropriate means that the economic operator has breached its tax or social security obligations. This means that where there is evidence which falls short of a judicial or administrative decision, a contracting authority still has the option of excluding an economic operator where it thinks it is appropriate to do so. Blacklisting The Scottish Government has gone further than any part of the UK to tackle blacklisting in public procurement. , and require public bodies to exclude from competition any businesses which have been found to have breached , or which have admitted to doing so, until such time as they have taken appropriate remedial measures or a period of three years has elapsed, the longest period of exclusion allowed under EU law. Environmental, social and labour laws Under and , an economic operator may be excluded from the procurement process where a contracting authority can demonstrate that the economic operator has breached any obligations in the fields of social, environmental and labour law. This exclusion ground is discretionary and it is therefore for the contracting authority to decide if exclusion is appropriate. Equality Specific duties made by Scottish Ministers at section 149 of the () require contracting authorities to have due regard to whether both award criteria and contract performance conditions should include considerations to enable the better performance of the public sector equality duty. Scottish specific duties go further than the specific duties in England, which do not contain a procurement duty. These Scottish specific duties apply to public procurement covered by the . The Scottish Government has a detailed interactive tool on procurement that can be used to support procurement across the Scottish public sector. The tool contains advice regarding the use of a sustainability checklist to consider the potential social, economic, and environmental impact associated with procurement as well as fair work practices. The tool provides links to guidance on the selection of tenderers and award of contracts - addressing fair work practices, including the Living Wage, ‘statutory in procurement’. The tool also includes guidance on exclusion criteria (including, the fulfilment of obligations to pay tax, blacklisting
Tax For EU-regulated contracts, under , a contracting authority must exclude an economic operator from the procurement process where it has been subject to a binding decision (judicial or administrative) and which is found to be in breach of its legal obligations to pay tax or social security. In respect of regulated contracts, under and , a contracting authority can also exclude an economic operator where it establishes by any appropriate means that the economic operator has breached its tax or social security obligations. This means that where there is evidence which falls short of a judicial or administrative decision, a contracting authority still has the option of excluding an economic operator where it thinks it is appropriate to do so. Blacklisting The Scottish Government has gone further than any part of the UK to tackle blacklisting in public procurement. , and require public bodies to exclude from competition any businesses which have been found to have breached , or which have admitted to doing so, until such time as they have taken appropriate remedial measures or a period of three years has elapsed, the longest period of exclusion allowed under EU law. Environmental, social and labour laws Under and , an economic operator may be excluded from the procurement process where a contracting authority can demonstrate that the economic operator has breached any obligations in the fields of social, environmental and labour law. This exclusion ground is discretionary and it is therefore for the contracting authority to decide if exclusion is appropriate. Equality Specific duties made by Scottish Ministers at section 149 of the () require contracting authorities to have due regard to whether both award criteria and contract performance conditions should include considerations to enable the better performance of the public sector equality duty. Scottish specific duties go further than the specific duties in England, which do not contain a procurement duty. These Scottish specific duties apply to public procurement covered by the . The Scottish Government has a detailed interactive tool on procurement that can be used to support procurement across the Scottish public sector. The tool contains advice regarding the use of a sustainability checklist to consider the potential social, economic, and environmental impact associated with procurement as well as fair work practices. The tool provides links to ‘statutory guidance on the selection of tenderers and award of contracts - addressing fair work practices, including the Living Wage, in procurement’. The tool also includes guidance on exclusion criteria (including, the fulfilment of obligations to pay tax, blacklisting
BHR-NBA-Annex.docx