Scottish Budget: Role of Income Tax

thumbnail of Policy briefing 90 – income tax 2017

The Scottish Government has published a discussion document on the role income tax can play in the forthcoming Scottish Budget.

Of the new devolved taxation powers income tax is the largest generator of revenue to pay for public services in Scotland. The paper explains how the budget is constructed and sets out four options for changing income tax.

In this briefing we put the discussion paper in context and explain the options.