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Parliamentary debates and questions

S5W-13935: Alexander Stewart (Mid Scotland and Fife)

Scottish Conservative and Unionist Party

Date lodged: 18 January 2018

To ask the Scottish Government whether military personnel serving in Scotland will be subject to its proposed new income tax bands and, if so, whether they will be eligible for the living allowances that are available to personnel in the rest of the UK.

Answered by: Derek Mackay 31 January 2018

The Scottish Government has proposed an income tax policy which both improves progressivity and raises additional revenue to fund public services and invest in the Scottish economy. Taxpayers resident in Scotland should pay Scottish income tax. Scottish taxpayer status is determined by UK legislation, the Scottish Parliament has no power to change this.

Pay policy and living allowances provided to armed forces personnel are similarly a reserved matter.