42:
1405:; however, this had been a key point in Scottish negotiations relating to parliamentary control. As a means of compromise, Westminster afforded the Scottish Parliament the ability to vary income tax, which was subsequently given the consent of the
354:
1098:
1093:
1481:
1377:
by up to 3p in the pound. The power was never used (and indeed was allowed to lapse by the
Scottish Government in 2007) and was succeeded by the legislative framework for Scottish public finance in the
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1163:
426:
247:
175:
445:
367:
1402:
450:
41:
1440:' to get across the idea that it would be an extra tax on Scots alone.
1437:
1432:, a phrase first used by Conservative financier and politician
1469:"HM Revenue & Customs: Devolved taxation in Scotland"
1382:, which gives the Scottish Parliament the power to set a
1436:
as a way of attacking the power, using the idea of '
1369:(SVR) was a mechanism which would have enabled the
1420:granted the Scottish Parliament the power to vary
1457:Scottish Variable Rate of tax no longer available
1401:at Westminster. One such reserved matter was
1346:
8:
1428:. This power was often referred to as the
1353:
1339:
471:Crown Office and Procurator Fiscal Service
15:
1563:History of taxation in the United Kingdom
1300:Convention of Scottish Local Authorities
1449:
1373:to vary (down or up) the basic rate of
1109:Proposed second independence referendum
32:
1099:Scottish Parliament electoral regions
466:Scottish Courts and Tribunals Service
7:
1240:Interministerial Standing Committee
1104:Scottish Westminster constituencies
555:United Kingdom Parliament elections
1558:2012 disestablishments in Scotland
1094:Scottish Parliament constituencies
14:
333:Standards Commission for Scotland
1533:Income tax in the United Kingdom
40:
1553:1999 establishments in Scotland
1181:Secretary of State for Scotland
1132:Scotland and the United Kingdom
1518:Taxation in the United Kingdom
1409:in the second question of the
26:Politics of the United Kingdom
1:
1583:Political history of Scotland
856:European Parliament elections
510:Scottish Parliament elections
376:Cabinet Secretary for Justice
1578:Economic history of Scotland
1393:, a number of matters were
1384:Scottish rate of income tax
1599:
1513:Scottish Consolidated Fund
1411:1997 devolution referendum
1230:Scottish Affairs Committee
328:First Minister's Questions
1573:Legal history of Scotland
1389:When legislating for the
1140:United Kingdom Government
504:Elections and referendums
1548:1998 in British politics
1235:Scottish Grand Committee
19:This article is part of
481:Scottish Prison Service
258:International relations
1503:HM Revenue and Customs
1367:Scottish variable rate
355:EU Continuity Act 2020
130:Scottish republicanism
193:Deputy First Minister
1538:Taxation in Scotland
318:Statutory instrument
34:Politics of Scotland
1407:Scottish electorate
1391:Scottish Parliament
1371:Scottish Government
1205:Scottish devolution
313:Primary legislation
279:Scottish Parliament
213:Cabinet Secretaries
151:Scottish Government
115:Union of the Crowns
1290:Community councils
238:Executive agencies
159:Swinney government
1418:Scotland Act 1998
1380:Scotland Act 2012
1363:
1362:
1295:Lieutenancy areas
1199:
1191:
1174:
1166:
1119:Political parties
491:Solicitor General
440:
429:
411:
390:
338:Scotland Act 1998
307:
294:Presiding Officer
253:St Andrew's House
207:
186:
178:
1590:
1543:1998 in Scotland
1508:Local income tax
1485:
1479:
1473:
1472:
1465:
1459:
1454:
1424:by ±3p in every
1355:
1348:
1341:
1250:Reserved matters
1215:House of Commons
1195:
1187:
1170:
1162:
1114:Electoral system
486:Advocate General
433:
425:
407:
386:
384:Angela Constance
303:
301:Alison Johnstone
218:Junior Ministers
203:
182:
174:
88:Duke of Rothesay
44:
16:
1598:
1597:
1593:
1592:
1591:
1589:
1588:
1587:
1568:Abolished taxes
1523:
1522:
1498:Fiscal autonomy
1494:
1489:
1488:
1484:History Channel
1480:
1476:
1467:
1466:
1462:
1455:
1451:
1446:
1434:Michael Forsyth
1416:Therefore, the
1359:
1330:
1326:Other countries
1318:Scotland portal
1305:
1304:
1270:
1260:
1259:
1245:Barnett formula
1225:Scotland Office
1210:Treaty of Union
1201:
1176:
1158:
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1134:
1124:
1123:
1090:
1046:
1039:
915:
912:Local elections
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859:
852:
558:
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513:
506:
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476:Police Scotland
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368:Law and justice
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273:
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228:Scottish budget
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125:Holyrood Palace
120:Balmoral Castle
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1268:Administration
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1220:House of Lords
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1155:Prime Minister
1147:Sunak ministry
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563:1801 co-option
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418:Lord President
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167:First Minister
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1399:UK Parliament
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1375:UK income tax
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1275:Council areas
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467:
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444:
443:
441:
439:
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432:
431:Lord Carloway
428:
420:
419:
415:
414:
412:
410:
406:
399:
398:
397:Lord Advocate
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393:
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321:
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316:
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306:
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286:Sixth session
281:
280:
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243:Public bodies
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110:Privy Council
108:
106:
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92:
90:
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76:Heir apparent
73:
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61:
57:
56:
53:
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43:
39:
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35:
31:
27:
22:
18:
17:
1477:
1463:
1452:
1429:
1415:
1388:
1366:
1364:
1255:Sewel motion
1193:Alister Jack
1186:
1179:
1161:
1153:
1145:
1138:
1041:
1040:
910:
909:
854:
853:
553:
552:
508:
424:
416:
405:Dorothy Bain
403:
395:
382:
374:
299:
292:
284:
277:
223:Directorates
199:
191:
180:John Swinney
173:
165:
157:
149:
100:Royal family
82:
74:
66:
58:
1285:Sheriffdoms
1168:Rishi Sunak
1043:Referendums
271:Legislature
201:Kate Forbes
95:Prerogative
68:Charles III
60:The Monarch
1527:Categories
1482:Tartan Tax
1444:References
1430:tartan tax
1422:income tax
1189:The Rt Hon
1164:The Rt Hon
793:1974 (Oct)
788:1974 (Feb)
708:1910 (Dec)
703:1910 (Jan)
427:The Rt Hon
323:Committees
248:Bute House
176:The Rt Hon
105:Succession
23:within the
461:Judiciary
446:Scots law
143:Executive
52:The Crown
1492:See also
1403:taxation
1395:reserved
1313:Category
451:Udal law
348:2016 Act
343:2012 Act
233:Taxation
21:a series
1397:by the
1280:History
84:William
1438:tartan
456:Courts
28:on the
1426:pound
1365:The
1086:2016
1081:2014
1076:2011
1071:2005
1066:1997
1061:1994
1056:1979
1051:1975
1035:2022
1030:2017
1025:2012
1020:2007
1015:2003
1010:1999
1005:1995
1000:1994
995:1992
990:1990
985:1988
980:1986
975:1984
970:1982
965:1980
960:1977
955:1974
950:1973
945:1972
940:1971
935:1970
930:1969
925:1968
920:1967
904:2019
899:2014
894:2009
889:2004
884:1999
879:1994
874:1989
869:1984
864:1979
848:2019
843:2017
838:2015
833:2010
828:2005
823:2001
818:1997
813:1992
808:1987
803:1983
798:1979
783:1970
778:1966
773:1964
768:1959
763:1955
758:1951
753:1950
748:1945
743:1935
738:1931
733:1929
728:1924
723:1923
718:1922
713:1918
698:1906
693:1900
688:1895
683:1892
678:1886
673:1885
668:1880
663:1874
658:1868
653:1865
648:1859
643:1857
638:1852
633:1847
628:1841
623:1837
618:1835
613:1832
608:1831
603:1830
598:1826
593:1820
588:1818
583:1812
578:1807
573:1806
568:1802
547:Next
542:2021
537:2016
532:2011
527:2007
522:2003
517:1999
388:MSP
305:MSP
205:MSP
184:MSP
1529::
1413:.
1386:.
1197:MP
1172:MP
438:PC
435:KC
409:KC
86:,
1471:.
1354:e
1347:t
1340:v
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