Scottish_income_tax
Income tax in Scotland
Form of taxation in Scotland
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.
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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]