Knowledge

Scottish variable rate

Source 📝

53: 1416:; 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 365: 1109: 1104: 1492: 1388:
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
1061: 798: 1096: 803: 914: 909: 904: 899: 894: 889: 884: 879: 874: 338: 1573: 1119: 858: 853: 848: 843: 838: 833: 828: 823: 818: 813: 808: 793: 748: 743: 728: 683: 678: 1086: 1363: 386: 1235: 248: 304: 1568: 1300: 1444: 481: 1543: 1563: 1310: 253: 1290: 233: 105: 36: 1593: 1225: 718: 428: 713: 1588: 1207: 1182: 1129: 1091: 476: 333: 1165: 1421: 1250: 1114: 1076: 1066: 448: 268: 120: 573: 1583: 1356: 788: 783: 778: 773: 768: 763: 758: 753: 738: 733: 723: 708: 703: 698: 693: 688: 673: 668: 663: 658: 653: 648: 643: 638: 633: 628: 623: 618: 613: 608: 603: 598: 593: 588: 583: 578: 1558: 1071: 557: 552: 547: 542: 537: 532: 527: 398: 343: 315: 215: 203: 194: 1150: 1142: 1010: 1000: 990: 980: 115: 86: 1191: 441: 1528: 1215: 501: 323: 70: 62: 1548: 1405: 1349: 1323: 1305: 1260: 1045: 1040: 1035: 1030: 1025: 1020: 1015: 1005: 995: 985: 975: 970: 965: 960: 955: 950: 945: 940: 930: 496: 328: 31: 1336: 1278: 1124: 1467: 1081: 1523: 1265: 1240: 935: 177: 1553: 1394: 1578: 1285: 1245: 94: 491: 296: 1513: 140: 1053: 922: 866: 565: 520: 514: 471: 263: 243: 110: 44: 1417: 1401: 1381: 289: 281: 228: 223: 161: 153: 125: 466: 169: 1428: 1390: 445: 419: 358: 353: 348: 1518: 394: 311: 98: 1508: 1328: 1255: 1220: 486: 238: 135: 130: 1436: 1230: 1157: 1537: 1409: 1385: 407: 1203: 415: 190: 1178: 211: 78: 1479: 1432: 1295: 1199: 1174: 437: 258: 186: 456: 378: 17: 1413: 461: 52: 1451:' to get across the idea that it would be an extra tax on Scots alone. 1448: 1443:, a phrase first used by Conservative financier and politician 1480:"HM Revenue & Customs: Devolved taxation in Scotland" 1393:, which gives the Scottish Parliament the power to set a 1447:
as a way of attacking the power, using the idea of '
1380:(SVR) was a mechanism which would have enabled the 1431:granted the Scottish Parliament the power to vary 1468:Scottish Variable Rate of tax no longer available 1412:at Westminster. One such reserved matter was 1357: 8: 1439:. This power was often referred to as the 1364: 1350: 482:Crown Office and Procurator Fiscal Service 26: 1574:History of taxation in the United Kingdom 1311:Convention of Scottish Local Authorities 1460: 1384:to vary (down or up) the basic rate of 1120:Proposed second independence referendum 43: 1110:Scottish Parliament electoral regions 477:Scottish Courts and Tribunals Service 7: 1251:Interministerial Standing Committee 1115:Scottish Westminster constituencies 566:United Kingdom Parliament elections 1569:2012 disestablishments in Scotland 1105:Scottish Parliament constituencies 25: 344:Standards Commission for Scotland 1544:Income tax in the United Kingdom 51: 1564:1999 establishments in Scotland 1192:Secretary of State for Scotland 1143:Scotland and the United Kingdom 1529:Taxation in the United Kingdom 1420:in the second question of the 37:Politics of the United Kingdom 1: 1594:Political history of Scotland 867:European Parliament elections 521:Scottish Parliament elections 387:Cabinet Secretary for Justice 1589:Economic history of Scotland 1404:, a number of matters were 1395:Scottish rate of income tax 1610: 1524:Scottish Consolidated Fund 1422:1997 devolution referendum 1241:Scottish Affairs Committee 339:First Minister's Questions 1584:Legal history of Scotland 1400:When legislating for the 1151:United Kingdom Government 515:Elections and referendums 1559:1998 in British politics 1246:Scottish Grand Committee 30:This article is part of 492:Scottish Prison Service 269:International relations 1514:HM Revenue and Customs 1378:Scottish variable rate 366:EU Continuity Act 2020 141:Scottish republicanism 204:Deputy First Minister 1549:Taxation in Scotland 329:Statutory instrument 45:Politics of Scotland 1418:Scottish electorate 1402:Scottish Parliament 1382:Scottish Government 1216:Scottish devolution 324:Primary legislation 290:Scottish Parliament 224:Cabinet Secretaries 162:Scottish Government 126:Union of the Crowns 1301:Community councils 249:Executive agencies 170:Swinney government 1429:Scotland Act 1998 1391:Scotland Act 2012 1374: 1373: 1306:Lieutenancy areas 1210: 1202: 1185: 1177: 1130:Political parties 502:Solicitor General 451: 440: 422: 401: 349:Scotland Act 1998 318: 305:Presiding Officer 264:St Andrew's House 218: 197: 189: 16:(Redirected from 1601: 1554:1998 in Scotland 1519:Local income tax 1496: 1490: 1484: 1483: 1476: 1470: 1465: 1435:by ±3p in every 1366: 1359: 1352: 1261:Reserved matters 1226:House of Commons 1206: 1198: 1181: 1173: 1125:Electoral system 497:Advocate General 444: 436: 418: 397: 395:Angela Constance 314: 312:Alison Johnstone 229:Junior Ministers 214: 193: 185: 99:Duke of Rothesay 55: 27: 21: 1609: 1608: 1604: 1603: 1602: 1600: 1599: 1598: 1579:Abolished taxes 1534: 1533: 1509:Fiscal autonomy 1505: 1500: 1499: 1495:History Channel 1491: 1487: 1478: 1477: 1473: 1466: 1462: 1457: 1445:Michael Forsyth 1427:Therefore, the 1370: 1341: 1337:Other countries 1329:Scotland portal 1316: 1315: 1281: 1271: 1270: 1256:Barnett formula 1236:Scotland Office 1221:Treaty of Union 1212: 1187: 1169: 1161: 1145: 1135: 1134: 1101: 1057: 1050: 926: 923:Local elections 919: 870: 863: 569: 562: 524: 517: 507: 506: 487:Police Scotland 453: 432: 424: 411: 403: 390: 381: 379:Law and justice 371: 370: 320: 300: 284: 274: 273: 239:Scottish budget 220: 207: 199: 181: 173: 165: 156: 146: 145: 136:Holyrood Palace 131:Balmoral Castle 102: 90: 82: 74: 65: 35: 23: 22: 15: 12: 11: 5: 1607: 1605: 1597: 1596: 1591: 1586: 1581: 1576: 1571: 1566: 1561: 1556: 1551: 1546: 1536: 1535: 1532: 1531: 1526: 1521: 1516: 1511: 1504: 1501: 1498: 1497: 1485: 1471: 1459: 1458: 1456: 1453: 1372: 1371: 1369: 1368: 1361: 1354: 1346: 1343: 1342: 1340: 1339: 1333: 1332: 1331: 1326: 1318: 1317: 1314: 1313: 1308: 1303: 1298: 1293: 1288: 1282: 1279:Administration 1277: 1276: 1273: 1272: 1269: 1268: 1263: 1258: 1253: 1248: 1243: 1238: 1233: 1231:House of Lords 1228: 1223: 1218: 1196: 1195: 1171: 1170: 1166:Prime Minister 1158:Sunak ministry 1155: 1154: 1146: 1141: 1140: 1137: 1136: 1133: 1132: 1127: 1122: 1117: 1112: 1107: 1100: 1099: 1094: 1089: 1084: 1079: 1074: 1069: 1064: 1049: 1048: 1043: 1038: 1033: 1028: 1023: 1018: 1013: 1008: 1003: 998: 993: 988: 983: 978: 973: 968: 963: 958: 953: 948: 943: 938: 933: 918: 917: 912: 907: 902: 897: 892: 887: 882: 877: 862: 861: 856: 851: 846: 841: 836: 831: 826: 821: 816: 811: 806: 801: 796: 791: 786: 781: 776: 771: 766: 761: 756: 751: 746: 741: 736: 731: 726: 721: 716: 711: 706: 701: 696: 691: 686: 681: 676: 671: 666: 661: 656: 651: 646: 641: 636: 631: 626: 621: 616: 611: 606: 601: 596: 591: 586: 581: 576: 574:1801 co-option 561: 560: 555: 550: 545: 540: 535: 530: 518: 513: 512: 509: 508: 505: 504: 499: 494: 489: 484: 479: 474: 469: 464: 459: 434: 433: 429:Lord President 413: 412: 392: 391: 382: 377: 376: 373: 372: 369: 368: 363: 362: 361: 356: 346: 341: 336: 331: 326: 309: 308: 294: 293: 285: 280: 279: 276: 275: 272: 271: 266: 261: 256: 251: 246: 241: 236: 231: 226: 209: 208: 183: 182: 178:First Minister 167: 166: 157: 152: 151: 148: 147: 144: 143: 138: 133: 128: 123: 118: 113: 108: 92: 91: 76: 75: 66: 61: 60: 57: 56: 48: 47: 41: 40: 24: 14: 13: 10: 9: 6: 4: 3: 2: 1606: 1595: 1592: 1590: 1587: 1585: 1582: 1580: 1577: 1575: 1572: 1570: 1567: 1565: 1562: 1560: 1557: 1555: 1552: 1550: 1547: 1545: 1542: 1541: 1539: 1530: 1527: 1525: 1522: 1520: 1517: 1515: 1512: 1510: 1507: 1506: 1502: 1494: 1489: 1486: 1481: 1475: 1472: 1469: 1464: 1461: 1454: 1452: 1450: 1446: 1442: 1438: 1434: 1430: 1425: 1423: 1419: 1415: 1411: 1410:UK Parliament 1407: 1403: 1398: 1396: 1392: 1387: 1386:UK income tax 1383: 1379: 1367: 1362: 1360: 1355: 1353: 1348: 1347: 1345: 1344: 1338: 1335: 1334: 1330: 1327: 1325: 1322: 1321: 1320: 1319: 1312: 1309: 1307: 1304: 1302: 1299: 1297: 1294: 1292: 1289: 1287: 1286:Council areas 1284: 1283: 1280: 1275: 1274: 1267: 1264: 1262: 1259: 1257: 1254: 1252: 1249: 1247: 1244: 1242: 1239: 1237: 1234: 1232: 1229: 1227: 1224: 1222: 1219: 1217: 1214: 1213: 1211: 1209: 1205: 1201: 1194: 1193: 1189: 1188: 1186: 1184: 1180: 1176: 1168: 1167: 1163: 1162: 1160: 1159: 1153: 1152: 1148: 1147: 1144: 1139: 1138: 1131: 1128: 1126: 1123: 1121: 1118: 1116: 1113: 1111: 1108: 1106: 1103: 1102: 1098: 1095: 1093: 1090: 1088: 1085: 1083: 1080: 1078: 1075: 1073: 1070: 1068: 1065: 1063: 1060: 1059: 1058: 1056: 1055: 1047: 1044: 1042: 1039: 1037: 1034: 1032: 1029: 1027: 1024: 1022: 1019: 1017: 1014: 1012: 1009: 1007: 1004: 1002: 999: 997: 994: 992: 989: 987: 984: 982: 979: 977: 974: 972: 969: 967: 964: 962: 959: 957: 954: 952: 949: 947: 944: 942: 939: 937: 934: 932: 929: 928: 927: 925: 924: 916: 913: 911: 908: 906: 903: 901: 898: 896: 893: 891: 888: 886: 883: 881: 878: 876: 873: 872: 871: 869: 868: 860: 857: 855: 852: 850: 847: 845: 842: 840: 837: 835: 832: 830: 827: 825: 822: 820: 817: 815: 812: 810: 807: 805: 802: 800: 797: 795: 792: 790: 787: 785: 782: 780: 777: 775: 772: 770: 767: 765: 762: 760: 757: 755: 752: 750: 747: 745: 742: 740: 737: 735: 732: 730: 727: 725: 722: 720: 717: 715: 712: 710: 707: 705: 702: 700: 697: 695: 692: 690: 687: 685: 682: 680: 677: 675: 672: 670: 667: 665: 662: 660: 657: 655: 652: 650: 647: 645: 642: 640: 637: 635: 632: 630: 627: 625: 622: 620: 617: 615: 612: 610: 607: 605: 602: 600: 597: 595: 592: 590: 587: 585: 582: 580: 577: 575: 572: 571: 570: 568: 567: 559: 556: 554: 551: 549: 546: 544: 541: 539: 536: 534: 531: 529: 526: 525: 523: 522: 516: 511: 510: 503: 500: 498: 495: 493: 490: 488: 485: 483: 480: 478: 475: 473: 470: 468: 465: 463: 460: 458: 455: 454: 452: 450: 447: 443: 442:Lord Carloway 439: 431: 430: 426: 425: 423: 421: 417: 410: 409: 408:Lord Advocate 405: 404: 402: 400: 396: 389: 388: 384: 383: 380: 375: 374: 367: 364: 360: 357: 355: 352: 351: 350: 347: 345: 342: 340: 337: 335: 332: 330: 327: 325: 322: 321: 319: 317: 313: 307: 306: 302: 301: 299: 298: 297:Sixth session 292: 291: 287: 286: 283: 278: 277: 270: 267: 265: 262: 260: 257: 255: 254:Public bodies 252: 250: 247: 245: 242: 240: 237: 235: 232: 230: 227: 225: 222: 221: 219: 217: 213: 206: 205: 201: 200: 198: 196: 192: 188: 180: 179: 175: 174: 172: 171: 164: 163: 159: 158: 155: 150: 149: 142: 139: 137: 134: 132: 129: 127: 124: 122: 121:Privy Council 119: 117: 114: 112: 109: 107: 104: 103: 101: 100: 96: 89: 88: 87:Heir apparent 84: 83: 81: 80: 73: 72: 68: 67: 64: 59: 58: 54: 50: 49: 46: 42: 38: 33: 29: 28: 19: 1488: 1474: 1463: 1440: 1426: 1399: 1377: 1375: 1266:Sewel motion 1204:Alister Jack 1197: 1190: 1172: 1164: 1156: 1149: 1052: 1051: 921: 920: 865: 864: 564: 563: 519: 435: 427: 416:Dorothy Bain 414: 406: 393: 385: 310: 303: 295: 288: 234:Directorates 210: 202: 191:John Swinney 184: 176: 168: 160: 111:Royal family 93: 85: 77: 69: 1296:Sheriffdoms 1179:Rishi Sunak 1054:Referendums 282:Legislature 212:Kate Forbes 106:Prerogative 79:Charles III 71:The Monarch 1538:Categories 1493:Tartan Tax 1455:References 1441:tartan tax 1433:income tax 1200:The Rt Hon 1175:The Rt Hon 804:1974 (Oct) 799:1974 (Feb) 719:1910 (Dec) 714:1910 (Jan) 438:The Rt Hon 334:Committees 259:Bute House 187:The Rt Hon 116:Succession 34:within the 18:Tartan Tax 472:Judiciary 457:Scots law 154:Executive 63:The Crown 1503:See also 1414:taxation 1406:reserved 1324:Category 462:Udal law 359:2016 Act 354:2012 Act 244:Taxation 32:a series 1408:by the 1291:History 95:William 1449:tartan 467:Courts 39:on the 1437:pound 1376:The 1097:2016 1092:2014 1087:2011 1082:2005 1077:1997 1072:1994 1067:1979 1062:1975 1046:2022 1041:2017 1036:2012 1031:2007 1026:2003 1021:1999 1016:1995 1011:1994 1006:1992 1001:1990 996:1988 991:1986 986:1984 981:1982 976:1980 971:1977 966:1974 961:1973 956:1972 951:1971 946:1970 941:1969 936:1968 931:1967 915:2019 910:2014 905:2009 900:2004 895:1999 890:1994 885:1989 880:1984 875:1979 859:2019 854:2017 849:2015 844:2010 839:2005 834:2001 829:1997 824:1992 819:1987 814:1983 809:1979 794:1970 789:1966 784:1964 779:1959 774:1955 769:1951 764:1950 759:1945 754:1935 749:1931 744:1929 739:1924 734:1923 729:1922 724:1918 709:1906 704:1900 699:1895 694:1892 689:1886 684:1885 679:1880 674:1874 669:1868 664:1865 659:1859 654:1857 649:1852 644:1847 639:1841 634:1837 629:1835 624:1832 619:1831 614:1830 609:1826 604:1820 599:1818 594:1812 589:1807 584:1806 579:1802 558:Next 553:2021 548:2016 543:2011 538:2007 533:2003 528:1999 399:MSP 316:MSP 216:MSP 195:MSP 1540:: 1424:. 1397:. 1208:MP 1183:MP 449:PC 446:KC 420:KC 97:, 1482:. 1365:e 1358:t 1351:v 20:)

Index

Tartan Tax
a series
Politics of the United Kingdom
Politics of Scotland

The Crown
The Monarch
Charles III
Heir apparent
William
Duke of Rothesay
Prerogative
Royal family
Succession
Privy Council
Union of the Crowns
Balmoral Castle
Holyrood Palace
Scottish republicanism
Executive
Scottish Government
Swinney government
First Minister
The Rt Hon
John Swinney
MSP
Deputy First Minister
Kate Forbes
MSP
Cabinet Secretaries

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.