Income Tax: Scotland

Scotland Office written question – answered on 28th November 2018.

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Photo of John Howell John Howell Conservative, Henley

What recent assessment the Government has made of the effect on the Scottish economy of the devolution of powers to set the rates and bands of income tax payable by Scottish taxpayers.

Photo of David Mundell David Mundell The Secretary of State for Scotland

The UK Government has delivered on its promise to devolve increased control over Income Tax to Scotland.

As a result, changes to the higher rate threshold announced since April 2017 do not apply to the main income of Scottish higher or additional rate taxpayers.

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