Commentary

A1.501 Introduction to devolved taxes in Scotland

Administration and compliance

A1.501 Introduction to devolved taxes in Scotland

Division A1.5     UK devolved taxes

For updates affecting this Division please see Part A0 Updates

Devolved taxes—Scotland

A1.501 Introduction to devolved taxes in Scotland

For the latest New Development, see ND.1769.

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

The Government announced, on 25 November 2009, 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 the Scotland Act 2012.

The Scotland Act 2012 devolved powers to set a Scottish rate of income tax to the Scottish Parliament, to be administered by HMRC for Scottish taxpayers, the definition of a Scottish taxpayer being based on the location of an individual's main place of residence. It provided for the Scottish Parliament to be able to introduce its own land transaction tax (replacing stamp duty land tax) and landfill tax.

On 18 September 2014, the people of Scotland voted in a referendum on whether to become independent, but

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