Income tax in Scotland
Income tax in Scotland is a tax of personal income gained through employment. This is a tax controlled by the Scottish Parliament, and collected by the UK government agency HM Revenue & Customs.
Taxation in Scotland |
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Scottish Government agencies |
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National Taxation |
Local Taxation |
Since 2017, the Scottish Parliament has had the ability to set income tax rates and bands, apart from the personal allowance. Over the next couple of years, some modest differences developed between income tax rates in Scotland and those elsewhere in the UK.
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