Policy paper

Legislative changes from the introduction of the Scottish Rate of Income Tax

This Tax Information and Impact Note explains amendments to Income Tax legislation for the Scottish Rate of Income Tax.

Documents

Details

Legislation will be introduced in the Finance Bill 2014 to remove:

  • section 6(2A)-(2C) of the Income Tax Act 2007 (ITA)
  • the amendments made to section 10 of ITA by the Scotland Act 2012

These will be replaced by adding new sections 6A and 11A to ITA, which will set out the existence of a Scottish basic rate, Scottish higher rate and Scottish additional rate. These can then be applied in other areas of the Income Tax Acts (although the calculation of the rates will remain unchanged).

Published 19 March 2014