VAT or PAYE registered businesses: retail (part of SIC G) in Scotland

VAT or PAYE registered businesses: retail (part of SIC G) in Scotland was 14,100 in 2026, according to the Office for National Statistics (United Kingdom). That is up 0.5% from 2025.

2026, count14,100
Change on 2025+0.5%
Series high14,2002022
Series low13,5952021

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VAT or PAYE registered businesses: retail (part of SIC G) in Scotland, 2021 to 2026

13.4K13.6K13.8K14K14.2K2021202220232024202520262021: 13,595 count2022: 14,200 count2023: 13,970 count2024: 14,080 count2025: 14,025 count2026: 14,100 count13.4K13.6K13.8K14K14.2K2021202320262021: 13,595 count2022: 14,200 count2023: 13,970 count2024: 14,080 count2025: 14,025 count2026: 14,100 count
count. Source: Office for National Statistics, UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1). Retrieved 2026-10-12, published 2026-09-24.
All 6 values
Periodcount
202614,100
202514,025
202414,080
202313,970
202214,200
202113,595

Compared with United Kingdom

Place2026
Scotland14,100
United Kingdom215,925

Scotland compared with nearby places

North East: 6,285 countNorth West: 25,230 countYorkshire and The Humber: 16,920 countEast Midlands: 14,175 countWest Midlands: 18,990 countEast of England: 18,335 countLondon: 44,260 countSouth East: 27,415 countSouth West: 16,130 countNorthern Ireland: 6,135 countScotland: 14,100 countWales: 7,950 count
  • Under 9,200
  • 9,200 to 15K
  • 15K to 18K
  • 18K to 24K
  • 24K and over
VAT or PAYE registered businesses: retail (part of SIC G), 2026, count. Scotland is outlined. Same source and period for every area shown. Source: Office for National Statistics (United Kingdom). Boundaries: Office for National Statistics, Open Government Licence v3.0. Contains OS data © Crown copyright and database right 2024.

Definition

Enterprises registered for VAT and/or PAYE on the Inter-Departmental Business Register, as at March of the year.

More on how it is measured
  • An enterprise is the smallest combination of legal units with autonomy over its decisions, counted once in the area of its registered office or main site.
  • ONS UK Business Counts (Nomis dataset NM_142_1), all employment sizes and legal statuses.
  • Broad industry group retail (part of SIC G), by the enterprise's main activity.

Counts are rounded to the nearest 5 by ONS, so small areas and industries carry rounding error and components do not add up exactly. Businesses below the VAT threshold with no employees are not included, so this is not the total business population (the business population estimates are larger), and it is not comparable with Eurostat enterprise counts for EU countries. The year is the March snapshot: 2026 means March 2026.

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How to cite

Office for National Statistics. UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1). Contains public sector information licensed under the Open Government Licence v3.0. https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest. Retrieved 2026-10-12.

Citation styles

The publisher is the author. Invokely is named only as the place the figures were read, where a style asks for it.

APA 7

Office for National Statistics (United Kingdom). (2026). UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1) (VAT or PAYE registered businesses: retail (part of SIC G), Scotland, 2021 to 2026) [Data set]. Retrieved October 12, 2026, from https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest

MLA 9

UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1), VAT or PAYE registered businesses: retail (part of SIC G), Scotland, 2021 to 2026. Office for National Statistics (United Kingdom), 24 Sept. 2026, https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest. Invokely, https://invokely.ai/en/registered-businesses-uk-retail/scotland-uk. Accessed 12 Oct. 2026.

Chicago (author-date)

Office for National Statistics (United Kingdom). 2026. UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1). VAT or PAYE registered businesses: retail (part of SIC G), Scotland, 2021 to 2026. Dataset. Accessed October 12, 2026. https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest. Also distributed by Invokely, https://invokely.ai/en/registered-businesses-uk-retail/scotland-uk.

Harvard

Office for National Statistics (United Kingdom) (2026) UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1), VAT or PAYE registered businesses: retail (part of SIC G), Scotland, 2021 to 2026 [Dataset]. Available at: https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest, via Invokely: https://invokely.ai/en/registered-businesses-uk-retail/scotland-uk (Accessed: 12 October 2026).

BibTeX
@misc{office_vat_or_paye_registered_2026,
  author = {{Office for National Statistics (United Kingdom)}},
  title = {{UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM\_142\_1): VAT or PAYE registered businesses: retail (part of SIC G), Scotland, 2021 to 2026}},
  year = {2026},
  howpublished = {Data set},
  url = {https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest},
  urldate = {2026-10-12},
  note = {Accessed via Invokely, https://invokely.ai/en/registered-businesses-uk-retail/scotland-uk. Publisher attribution: Office for National Statistics. UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM\_142\_1). Contains public sector information licensed under the Open Government Licence v3.0. https://www.nomisweb.co.uk/api/v01/dataset/NM\_142\_1.data.json?geography=2092957697,TYPE480,TYPE424\&industry=163577863\&employment\_sizeband=0\&legal\_status=0\&measures=20100\&time=2021,latest. Retrieved 2026-10-12.},
}
RIS
TY  - DATA
AU  - Office for National Statistics (United Kingdom)
TI  - UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1): VAT or PAYE registered businesses: retail (part of SIC G), Scotland, 2021 to 2026
PY  - 2026
DA  - 2026/09/24
PB  - Office for National Statistics (United Kingdom)
DB  - Invokely
UR  - https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest
L2  - https://invokely.ai/en/registered-businesses-uk-retail/scotland-uk
Y2  - 2026/10/12
N1  - Accessed via Invokely, https://invokely.ai/en/registered-businesses-uk-retail/scotland-uk.
N1  - Publisher attribution: Office for National Statistics. UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1). Contains public sector information licensed under the Open Government Licence v3.0. https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1.data.json?geography=2092957697,TYPE480,TYPE424&industry=163577863&employment_sizeband=0&legal_status=0&measures=20100&time=2021,latest. Retrieved 2026-10-12.
ER  - 
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Questions

What is the VAT or PAYE registered businesses: retail (part of SIC G) in Scotland?

VAT or PAYE registered businesses: retail (part of SIC G) in Scotland was 14,100 in 2026, according to the Office for National Statistics (United Kingdom). That is up 0.5% from 2025.

Where does this figure come from?

Office for National Statistics (United Kingdom). UK Business Counts, enterprises by industry and employment size band: broad industry group 7 : Retail (Part G) (ONS, Nomis NM_142_1). Retrieved by Invokely on 2026-10-12.

What was the highest VAT or PAYE registered businesses: retail (part of SIC G) in Scotland?

14,200 in 2022, the highest value since 2021 in this series.

VAT or PAYE registered businesses: retail (part of SIC G) elsewhere in United Kingdom

Related statistics for Scotland

All statistics for Scotland | Scotland in figures