Clarifying the scope of the Scottish rate of Income Tax - technical note
This technical note sets out consequential amendments to legislation, where the power to set a Scottish rate of Income Tax interacts with other areas of Income Tax.
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The Scotland Act 2012 introduces the Scottish rate of Income Tax, which is expected to be implemented in April 2016.
A technical note setting out the government’s policy intentions in areas where the rate setting power interacts with other areas of the Income Tax system, was published in May 2012. That note promised to publish legislative changes, necessary to achieve these intentions, for consultation before their being laid before Parliament. Some of the necessary amendments were made in Finance Act 2014.
This technical note fulfils, for the remaining Income Tax issues, the commitment to publish for consultation made in May 2012 and also outlines areas in which the government has decided to amend its approach since May 2012.