Business of the House

Part of the debate – in the House of Commons at 11:10 am on 8th February 2018.

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Photo of Andrea Leadsom Andrea Leadsom Lord President of the Council and Leader of the House of Commons 11:10 am, 8th February 2018

I am grateful to my hon. Friend for that question. I commend her for standing up for her constituents and raising an important point. Over the coming months, the Ministry of Defence will be reviewing the impact of this latest decision by the Scottish Government, but she is right to point out that, in accordance with the legislation, all those who are identified as Scottish taxpayers by HMRC will continue to be issued with the appropriate tax code and so must have Scottish income tax applied on their earnings.