The Scotland Act 2016 increases the range of Scottish income tax powers, to allow the Scottish Parliament to vary rates by band, to set rate thresholds and to introduce new bands.
The 2016 Act also provides for the Scottish Government (SG) to receive all the tax paid on non-savings, non-dividend income of Scottish taxpayers. As is the case for SRIT, from 2017/18, Scottish income tax rates, bands and the thresholds, will be set each year, through a Resolution passed by the Scottish Parliament on the basis of a proposal made by Scottish Ministers.
Under the Scottish income tax powers, Scottish Ministers will be responsible for the tax rate (and from 2017/18, tax rates and bands) but not for any other element of the tax nor for its administration. However the Scottish Government's budget will bear the agreed costs of setting up and the additional net costs of operating the income tax powers and will benefit from revenue collected.
To indicate that you are a Scottish Tax Payer on SimpleTax
- Click on Personal Details
- Answer YES if you are a Scottish Tax Payer to the question below