0131 524 9500 | info@reformscotland.com

Do not vary the Scottish Rate of Income Tax from the UK level

Although Income Tax is due to be devolved to Scotland, the Scottish Government will not have a basket of taxes from which to produce a more effective new tax system. Following the passing of the Scotland Bill 2015/16, 71% of Scotland’s devolved tax income will come from a single tax, making it difficult to introduce coherent tax reform.