The Scottish rate of income tax and additional rate taxpayers /
Berthier, Anouk,author.
Scotland.Parliament.Information Centre.
"5 February 2014".
"The Scotland Act (2012) devolves stamp duty land tax and landfill tax to the Scottish Parliament from April 2015. It also provides for the introduction of a Scottish rate of income tax (SRIT)which will apply to the non-savings, non-dividend income of Scottish taxpayers from 1 April 2016. The UK Government will deduct 10 pence in the pound from the basic, higher and additional rates of income tax. The Scottish Parliament will then have the power to levy a Scottish rate that will apply equally across these three main tax bands. This briefing looks at income tax revenues in Scotland, the potential implications of introducing a tax border within the UK creating two different tax jurisdictions and the potential responses of taxpayers to changes in SRIT. It specifically focuses on the potential reactions of additional rate taxpayers."
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