Clarifying the scope of Scottish Income Tax powers

This technical note sets out how various aspects of the Income Tax regime will interact with Scottish Income Tax powers.



From 6 April 2017 the Scottish Parliament will set the Income Tax rates and limits that apply to the non-savings and non-dividend income of Scottish taxpayers. This technical note sets out the manner in which Scottish Income Rates and limits will interact with various aspects of the wide Income Tax regime.

Published 30 November 2016