Scottish Taxes


With the Scottish Parliament elections taking place on 6 May, we have produced a guide setting out the tax proposals put forward by the parties contesting the election.

We have also produced a tax tracker which you can download by clicking here


The Chartered Institute of Taxation (CIOT) and ICAS (the Institute of Chartered Accountants of Scotland) are calling on Scotland’s political parties to improve public awareness of devolved taxation in the next Scottish Parliament, as a new poll shows that a third of Scots are unaware that the Scottish Parliament has made changes to the tax system.

The Scottish Parliament has confirmed the rates and thresholds for income tax that will apply to the non-savings and non-dividend income of Scottish taxpayers from 6 April 2021.

In this blog Joanne Walker, CIOT and LITRG technical officer, takes a look at some of the effects.

The Chartered Institute of Taxation (CIOT) has commented on the implications for the devolved tax regime in Scotland following today’s UK Budget.

The House of Commons Treasury Committee has published its much-awaited report on Tax after Coronavirus, the most ambitious parliamentary report ever produced on tax reform.

MSPs have agreed to the Scottish Government’s income tax plans for the coming year and have hinted at the prospect of more substantive reforms to the Scottish tax regime in future years.

MSPs are due to vote tomorrow to agree rates and bands of Scottish Income Tax for the 2021/22 tax year.

Ahead of the vote, the Chartered Institute of Taxation (CIOT) has outlined what the changes are likely to mean for Scottish taxpayers, as well as warning of the potential for further changes after next week’s UK Budget.

The Scottish Government published its draft Budget for 2021/22 on Thursday, the last before the Scottish Parliament elections take place later this year.

The various publications related to the Budget statement can be accessed from the Scottish Government website:

The Income Tax proposals outlined by the Scottish Government in today’s draft Budget mean that taxpayers with income of more than £27,393 will pay more than those in other parts of the UK from this April.

The role of chair of Revenue Scotland is now being advertised by the Scottish Government’s Public Appointments Unit. Current chair Dr Keith Nicolson is scheduled to leave the role in July 2021 and the replacement is expected to take up the post from August 2021.