Understanding of devolved taxes on the wane

Scots are struggling more than ever to understand how devolved tax powers work according to research from the Chartered Institute of Taxation.

The 2019 poll of Scottish public understanding and awareness of devolved taxes found 91% had little or no understanding of the definition of a Scottish taxpayer up from 84% in 2018. Some 86% think they need better information about how taxes are decided in Scotland – compared with 84% in 2018. 

Fewer people correctly identified that responsibility for income tax was shared between Holyrood and Westminster down from 34% in 2018 to 26% this year. Nearly half (48% up from 41% in 2018) now think income tax is set wholly by the Scottish parliament.

The results also show a lack of understanding on land and buildings transaction tax with the number of people who think this fully devolved tax is set by Westminster rising from 24% to...