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.