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The Scottish Parliament has legislated for LBTT and SLfT. Revenue Scotland has the power to administer these taxes only. All other taxes, and the Scottish Rate of Income Tax (SRIT) being introduced on 6 April 2016, remain under the administration of HMRC. There are no changes to the gathering of local taxes in Scotland; Council Tax and non-domestic rates, for example, remain the responsibility of local authorities.
Information about how the Scottish Parliament will set the SRIT can be found on both the Scottish Parliament and Scottish Government website. Further information about income tax, including the Scottish Rate of Income Tax, is available on the HMRC website.
For information on Council Tax and non-domestic rates, please visit your local government website, available through the Convention of Scottish Local Authorities (COSLA) site.
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