Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Bonnie wee tax

03 January 2012 / Graeme Blair
Issue: 4335 / Categories: Comment & Analysis , Income Tax
GRAEME BLAIR discusses the pros and cons of a Scottish rate of IT


  • Mechanics of the Scottish income tax.
  • HMRC will be responsible for administration.
  • The rate applies only to earned and property income.
  • Onus on employers.

The Calman Commission was established in 2008 with a remit that included reviewing the current model of Scottish devolution and recommending changes to improve the financial accountability of the Scottish Parliament.

Following its final report in 2009 the UK government indicated a commitment to implementing those recommendations.

The Scotland Bill which is the first legislative step in that implementation has now passed through the House of Commons and is presently at committee stage in the House of Lords.

If passed the bill will make changes to the financing of the Scottish Parliament at Holyrood including the creation of a Scottish rate of income tax....

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon