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Income tax in Scotland is a tax of personal income gained through employment. This is a tax controlled by the Scottish Parliament, [clarification needed] and collected by the UK government agency HM Revenue & Customs. Since 2017, the Scottish Parliament has had the ability to set income tax rates and bands, apart from the personal allowance. [1]
If you are a resident in Scotland, your income tax breaks down is as follows: Starter rate - £2,827 at 19% = £537.13 Scottish basic rate - £12,094 at 20% = £2,418.80
The creation of a devolved Scottish parliament in 1999 was accompanied by a limited transfer of taxation powers: the Scotland Act 1998 transferred the power to legislate for local taxation and also the power to vary income tax by plus or minus 3 pence in the pound. Most taxation powers in Scotland following the creation of the parliament ...
Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) is a non-ministerial department of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland. It is accountable to the Scottish Parliament .
The list focuses on the main types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance tax. Personal income tax includes all applicable taxes, including all unvested social security contributions.
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