Tests for Scottish taxpayer status: Test A: Scottish Parliamentarian
1. All Scottish Parliamentarians will be Scottish taxpayers regardless of where they live.
2. An individual is a Scottish Parliamentarian for a tax year if, for the whole or any part of that tax year, they are:
- a member of Parliament for a constituency in Scotland,
- a member of the European Parliament for Scotland,
- a member of the Scottish Parliament.
3. Where an individual is a Scottish Parliamentarian no further tests need be considered as whether the individual in question will be a Scottish taxpayer for the tax year in question.