Corporate report

Issue briefing: Scottish Rate of Income Tax

This briefing explains what the Scottish Rate of Income Tax is, who it will apply to and how it will be implemented.

• From: HM Revenue & Customs
• Published: 30 November 2015

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HMRC issue briefing: Scottish Rate of Income Tax

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From April 2016, the Scottish Parliament will have the power to set its own rate of income tax to fund spending by the Scottish government.

Published 30 November 2015