A widening divide

Resource Information

The work A widening divide represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

A widening divide

Creator

• Walker, J. (Joanne)
• Young, C. (Chris)

Subject

• devolution
• tax rate
• income tax
• local tax

Language

eng

Summary

The authors look at the state of play in relation to devolution of tax in Scotland, including local taxes, Scotland Act 1998, Scotland Act 2012, Scotland Act 2016, fiscal framework, and Scottish Fiscal Commission. Finally they discuss Northern Island and Wales. The position as at April 2017 in relation to the devolution of taxation powers to Scotland is summarised as follows: taxes on property transactions and landfill disposals have been fully devolved; income tax remains a 'shared tax', with the devolution of powers to set rates and bands for non-savings, non-dividend income. Looking to the future, air departure tax will replace air passenger duty in Scotland from April 2018 and a share of VAT revenues will be passed to the Scottish government from April 2019

Citation source

In: Tax adviser. - Sutton. - (June 2017) ; p. 32-35

Geographic coverage

• European Union
• Europe

Language note

English