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Section 80C: Power to set Scottish rates for Scottish taxpayers

Scotland Act 1998 · 1998 c. 46View on legislation.gov.uk

Part 4A: Taxation — CHAPTER 2: Income Tax

The Scottish Parliament may by resolution (a "Scottish rate resolution") set the Scottish basic rate, and any other rates, for the purposes of section 11A of the Income Tax Act 2007 (which provides for the income of Scottish taxpayers which is charged at those rates).

Where a Scottish rate resolution sets more than one rate it must also set limits or make other provision to enable it to be ascertained, for the purposes of that section, which rates apply in relation to a Scottish taxpayer.

But a Scottish rate resolution may not provide for different rates to apply in relation to different types of income.

In this Chapter a "Scottish rate" means a rate set by a Scottish rate resolution.

A Scottish rate resolution applies—

for only one tax year, and
for the whole of that year.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A Scottish rate must be a whole number or half a whole number , or zero.

A Scottish rate resolution—

must specify the tax year for which it applies,
must be made before the start of that tax year, and
must not be made more than 12 months before the start of that year.

If a Scottish rate resolution is cancelled before the start of the tax year for which it is to apply—

the Income Tax Acts have effect for that year as if the resolution had never been passed, and
the resolution may be replaced by another Scottish rate resolution.

Standing orders must provide that only a member of the Scottish Government may move a motion for a Scottish rate resolution.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.