25 Scottish rate of income tax
Scotland Act 2012 (2012 c 11) | Legislation

Scottish rate of income tax

25  Scottish rate of income tax

(1)     The 1998 Act is amended as follows.

(2)     Part 4 (power to vary income tax rate) is omitted.

(3)     In Part 4A (as inserted by section 23), after Chapter 1 insert—

“Chapter 2
Income Tax
80C Power to set Scottish rate for Scottish taxpayers

(1)     The Scottish Parliament may by resolution (a “Scottish rate resolution”) set the Scottish rate for the purpose of calculating the rates of income tax to be paid by Scottish taxpayers.

(2)     Section 6(2B) of the Income Tax Act 2007 provides for the calculation of those rates.

(3)     A Scottish rate resolution applies—

(a)     for only one tax year, and

(b)     for the whole of that year.

(4)     A Scottish rate resolution may specify only one rate.

(5)     The Scottish rate must be a whole number or half a whole number.

(6)     A Scottish rate resolution—

(a)     must specify the tax year for which it applies,

(b)     must be made before the start of that tax year, and

(c)     must not be made more than 12 months before the start of that year.

(7)     If a Scottish rate resolution

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