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Different tax rates for Scotland

The Scotland Act received Royal Assent on 1 May 2012.  The Act includes powers for the Scottish Parliament to set its own rate of income tax in Scotland probably from 6 April 2016.  The UK law is being amended to fix the income tax rate for Scottish taxpayers at 10% below the main UK rate.  The Scottish Parliament can then set the rate in Scotland as it sees fit.  Powers over equivalents for SDLT and Landfill tax will also be fully devolved from April 2015.



Date: 30th May, 2012
Author: Cathy Corns


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