Date lodged: 8 January 2019
To ask the Scottish Government whether it will provide a breakdown of the non-savings, non-dividend (NSND) income tax revenue it has raised in each of the last three years, broken down by (a) band and (b) percentage.
Answered by: Derek Mackay 16 January 2019
HMRC are responsible for publishing non-savings non-dividend (NSND) income tax outturn for Scotland. The data are published around 15 months following the end of the tax year, primarily due to the time Self-Assessment taxpayers have to complete their tax returns following the end of any tax year. Therefore, the latest available data is for 2016-17, and we expect 2017-18 data to be available in Summer 2019.
The outturn data for 2016-17 reported that there were over 2.2 million Basic Rate taxpayers, 294,000 Higher Rate and 13,300 Additional Rate taxpayers in that year. HMRC did not publish revenue by band at that time, but did publish an estimate for total Scottish NSND income tax receipts in 2016-17 of £10.7 million.