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Scotland
Scottish Rate of Income Tax – HMRC and the Scottish Government
Tuesday, April 9th, 2013On 14 February 2013, Scottish and UK ministers agreed a ‘Memorandum of Understanding’ between the Scottish Government and HMRC regarding the Scottish Rate of Income Tax (SRIT). This was signed by Alistair Brown, Deputy Director Fiscal Responsibility for Scottish Government, and Sarah Walker, Deputy Director Devolution at HMRC, in March 2013. The SRIT is expected [...]
Scottish Court Orders – Update January 2013
Tuesday, November 27th, 2012Please see below updated legislation link In August 2012, we reported that the process of debt enforcement in Scotland is referred to as diligence, made in accordance with The Debtors (Scotland) Act 1987. This contains tables that must be used when calculating the Arrestment to be made from earnings. These tables were last reviewed in [...]
Some Powers Devolved under the Scotland Act
Saturday, July 28th, 2012The Scotland Act 2012 amended the 1998 Act and was concerned with the devolution of powers from Westminster. Some of the provisions in the Act came into force 03 July 2012 by virtue of The Scotland Act 2012 (Commencement No. 1) Order 2012: Section 4 – Presiding Officers and Deputies Section 5 – Scottish Parliamentary [...]
Scotland to Establish Its Own Revenue
Saturday, July 28th, 2012The Scotland Act 2012 devolved much tax-setting and administration powers to the Scottish Government. These tax powers will be devolved to the country effective 01 April 2015 and include the additional power to add new taxes ‘of any description’. In preparation for this, John Swinney, Scottish Finance Secretary, has confirmed that an independent Revenue Scotland [...]
Scotland and Independence – UPDATE
Friday, July 27th, 2012To conclude a Scotland topic in the Newsletter it is relevant to point out that Danny Alexander, Chief Secretary, HM Treasury and MP for Inverness, Nairn, Badenoch and Strathspey has written that, as at 19 June 2012, the Treasury has not had any correspondence with the Scottish Government on the consequences of Scotland leaving the [...]
Are you a Scottish Taxpayer?
Friday, May 25th, 2012The Scotland Act 2012 will allow the transfer of some powers from Westminster to Holyrood. Amongst other things, the Act gives the Scottish Parliament the power to vary the rates of income tax. Although Holyrood only have the power to set one Scottish Rate each year, for payrollers, we will be impacted by the potential [...]
Scotland Act 2012
Thursday, May 3rd, 2012The Scotland Bill received Royal Assent on 01 May 2012 and can now be referred to as the Scotland Act 2012. This transfers from Westminster to Holyrood a number of fiscal measures, and implements the recommendations of the Final Report of the Commission on Scottish Devolution (the Calman Commission). The Act includes powers for: A [...]
Scottish income tax and its impact on pension schemes
Thursday, February 17th, 2011The Scotland Bill makes provision for the introduction of different rates of income tax from those applicable in the rest of the UK. The Bill defines the way in which the Scottish government will be able to set different rates of tax and also defines a “Scottish taxpayer”. The latest issue of the Pension Schemes [...]
Scotland – new juror financial loss allowances
Friday, December 10th, 2010In September 2008, the Scottish Government published a consultation document entitled The Modern Scottish Jury in Criminal Trials. A number of proposals were made, including increasing the serving age for jurors from 65 to 70, changes to the excusal rules, the size of juries, situations where trials might be heard without juries and, the subject [...]
Scotland – new income tax proposals in Scotland Bill
Monday, December 6th, 2010On 30 November, the Coalition government published its new Scotland Bill, which makes changes to the devolution settlement for Scotland and gives effect to the recommendations set out in the (Calman) Commission on Scottish Devolution’s final report, Serving Scotland Better: Scotland and the United Kingdom in the 21st Century published in June 2009. The provisions [...]
Scotland: Agricultural Wage Rates – Wages Board publishes proposals for October 2010 increases
Thursday, May 20th, 2010On 7 May, the Scottish Agricultural Wages Board published its proposals for new wage rate from October 2010. The basic rate of pay for agricultural workers with more than 26 weeks continuous employment will increase by 19p per hour to £6.51 bringing the minimum wage for a 39-hour week to £253.89. The proposed hourly rates [...]
