| 释义 |
Scottish rate
From 6 April 2016 the Scottish Parliament has the power to determine the rate of income tax payable by an individual resident in Scotland (Scotland Act 2012 s 25(5); Income Taxes Act 2007 s 6A). This applies to basic rate, higher rate, and additional rate tax paid by an individual. Trustees are not subject to Scottish rate irrespective of where they are resident. Tax on savings and dividend income is a UK charge and is not affected by the Scottish rate. With effect from 6 April 2019, the Scottish Parliament has specified tax rates for Scotland that are different from the UK rates. |