Income tax in Scotland

This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages) This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. Find sources: "Income tax in Scotland" – news · newspapers · books · scholar · JSTOR (December 2017) (Learn how and when to remove this message) This article provides insufficient context for those unfamiliar with the subject. Please help improve the article by providing more context for the reader. (December 2017) (Learn how and when to remove this message) (Learn how and when to remove this message)

Taxation in Scotland
Scottish Government agencies
Revenue Scotland Registers of Scotland
National Taxation
Income Tax Land and Buildings Transaction Tax Landfill Tax Air Departure Tax
Local Taxation
Council Tax Business rates
v t e

Income tax in Scotland is a tax of personal income gained through employment. This is a tax controlled by the Scottish Parliament,^{[clarification needed]} and collected by the UK government agency HM Revenue & Customs.

Since 2017, the Scottish Parliament has had the ability to set income tax rates and bands, apart from the personal allowance.^[1] Over the next couple of years, some modest differences developed between income tax rates in Scotland and those elsewhere in the UK.^[1][2]