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Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in the form of taxes under the control of the Scottish parliament and 67.6% of all taxation collected in ...
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]
[1] [2] The Revenue Scotland and Tax Powers Act (RSTPA) 2014, which established the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014. [3] [4] Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years. [5] [6]
In 2004, the Scottish Socialist Party launched a "Scrap the Council Tax" campaign, boosted by a poll suggesting 77% of Scots supported the abolition of the tax. [1] A bill proposing a progressive system of taxation based on a household's income was presented in 2005, but was defeated with 12 MSPs in favour, 94 against, and 6 abstaining. [2]
Scotland Act 2012; Scotland Act 2016; Scottish Fiscal Commission; Scottish Land Restoration League; Scottish Landfill Tax; Scottish League for the Taxation of Land Values; Scottish variable rate; Olave Sinclair
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The malt tax riots were a wave of protest against the extension of the English malt tax to Scotland. The riots began in Hamilton on 23 June 1725 and soon spread throughout the country. The fiercest protests, the Shawfield riots, were in Glasgow, but significant disturbances occurred in Edinburgh, Stirling, Dundee, Ayr, Elgin and Paisley. [1]
Scotland (Scots: Scotland; Scottish Gaelic: Alba) is a country that is part of the United Kingdom.It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjacent islands, principally in the archipelagos of the Hebrides and the Northern Isles.