Administration Of Scottish Income Tax 2021-22(1st Edition)
Authors:
National Audit Office
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Book details
ISBN: 1786044455, 978-1786044457
Book publisher: National Audit Office (January 12, 2023)
Book Summary: The Scotland Act 2016 gave the Scottish Parliament power to determine the rates and thresholds (excluding the personal allowance) paid by Scottish taxpayers on all non-savings, non-dividend income from 6 April 2017. For 2021-22, the top rate tax band in Scotland stayed at £150,000. All other tax bands increased by between approximately 0.5% and 0.6%, similar to the increases for the rest of the UK. HM Revenue & Customs (HMRC) administers and collects Scottish income tax as part of the UK tax system.
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