Income tax in Scotland: using the powers

Author: Nicola Hudson

PDF Published: Thursday 12 Aug 2021 (SB 21-46)

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Overview
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Overview
Report
- Executive Summary
- What powers does the Scottish Parliament have in relation to income tax?
  - The Scottish Variable Rate
  - The Scottish Rate of Income Tax (SRIT)
  - Scottish Income Tax
  - Reserved powers in respect of income tax
- Who pays income tax in Scotland?
  - Defining Scottish taxpayers
  - Characteristics of Scottish taxpayers
- How has the Scottish Government used its income tax powers?
  - The Scottish Government's approach to taxation
  - Changes to income tax policy by the Scottish Government
    
    2017-18 budget
    
    2018-19 budget
    
    2019-20 budget
    
    2020-21 budget
    
    2021-22 budget
- Impact of the Scottish income tax policy on the Scottish budget
- Impact of the Scottish Government's income tax decisions on individuals and households
  - Impact on individuals
  - Impact on households
- Interaction with tax policy in the rest of the UK
  - National Insurance Contributions
  - Taxation of savings, dividends and capital gains
  - Corporation tax
- Behavioural responses to income tax policy
- Ready reckoners for income tax
- Scottish Parliament procedure in relation to income tax
- Executive Summary
- What powers does the Scottish Parliament have in relation to income tax?
- Who pays income tax in Scotland?
- How has the Scottish Government used its income tax powers?
- Impact of the Scottish income tax policy on the Scottish budget
- Impact of the Scottish Government's income tax decisions on individuals and households
- Interaction with tax policy in the rest of the UK
- Behavioural responses to income tax policy
- Ready reckoners for income tax
- Scottish Parliament procedure in relation to income tax
Sources

Image: Figure 1: Devolution of NSND income tax powers …

Image: Figure 2: Distribution of taxpayers, 2021-22 …

Image: Figure 8: Determinants of the Scottish budget …

Image: Figure 9: Difference in income tax payable by level of earnings, Scotland and rUK, 2021-22 …

Image: Figure 10: Impact on Scottish households of Scottish income tax policy, 2021-22 …

Image: Figure 11: Income tax and NICs in Scotland and rUK, 2021-22 …

Image: Figure 3: 2017-18 income tax policies compared …

Image: Figure 4: 2018-19 income tax policies compared …

Image: Figure 5: 2019-20 income tax policies compared …

Image: Figure 6: 2020-21 income tax policies compared …

Image: Figure 7: 2021-22 income tax policies compared …

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Last Updated: 19/4 3:07pm