Income tax in Scotland

This is a tax controlled by the Scottish Parliament,[clarification needed] and collected by the UK government agency HM Revenue & Customs.

Since 2017, the Scottish Parliament has had the ability to set income tax rates and bands, apart from the personal allowance.

Following the passage of the Scotland Act 2012, the Scottish Parliament was given greater powers over income tax.

[3] In 2016/17 the Scottish budget set the SRIT at 10%, which left tax rates at the same level as in the rest of the UK.

[3] The Scotland Act 2016 gave the Scottish Parliament full control over income tax rates and bands, except the personal allowance.