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Devolved taxes—Scotland

A1.501 Devolved taxes in Scotland—overview

The Taxes Acts apply generally to England and Wales, Scotland and Northern Ireland, although special sections are often enacted in order to adapt the provisions of a section, drawn in relation to English law, to the different laws applicable in Scotland, but not invariably so. More recent statutes have almost always made special provision, when necessary, to deal with varying conditions in the different countries.

The UK Parliament passed Scotland Act 1998, creating a devolved Scottish parliament in 1999, and thus granting Scotland some measure of self-government whilst remaining within the UK.

In 2009 the Government announced that new powers would be devolved to the Scottish Government¹, and the Coalition Government, elected in 2010, pledged to bring forward legislation to implement the commission's findings, subsequently using them as the basis for Scotland Act 2012.

Scotland Act 2012 devolved powers to set a Scottish rate of income tax to the Scottish Parliament, to be administered by HMRC