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- Scottish_variable_rate abstract "The Scottish variable rate (SVR) is a mechanism which enables the Scottish Government to vary (down or up) the basic rate of UK income tax by up to 3p in the pound. The power has never been used, and will be succeeded by the new legislative framework for Scottish public finance in the Scotland Act 2012. The upcoming legislative framework is expected to be in place by April 2016 and gives the Scottish Parliament the power to set a Scottish rate of income tax.When legislating for the Scottish Parliament, a number of matters were reserved by the UK Parliament at Westminster. One such reserved matter was taxation; however, this had been a key point in Scottish negotiations relating to parliamentary control. As a means of compromise, Westminster afforded the Scottish Parliament the ability to vary income tax, which was subsequently given the consent of the Scottish electorate in the second question of the 1997 devolution referendum. Therefore, the Scotland Act 1998 granted the Scottish Parliament the power to vary income tax by +/- 3p in every pound. This power is often referred to as the tartan tax, a phrase first used by Michael Forsyth as a way of attacking the power, using the idea of 'tartan' to get across the idea that it would be an extra tax on Scots alone. However, the phrase "tartan tax" would only correctly apply if the tax were varied upwards – no phrase has yet been suggested if the tax were varied downwards. To date, the Scottish Parliament has chosen not to utilise its tax varying powers.".
- Scottish_variable_rate wikiPageID "9454228".
- Scottish_variable_rate wikiPageRevisionID "603428909".
- Scottish_variable_rate hasPhotoCollection Scottish_variable_rate.
- Scottish_variable_rate subject Category:1998_in_Scotland.
- Scottish_variable_rate subject Category:1998_in_politics.
- Scottish_variable_rate subject Category:Personal_taxes.
- Scottish_variable_rate subject Category:Taxation_in_Scotland.
- Scottish_variable_rate type Abstraction100002137.
- Scottish_variable_rate type Charge113400798.
- Scottish_variable_rate type Levy113308864.
- Scottish_variable_rate type Liabilities113396054.
- Scottish_variable_rate type PersonalTaxes.
- Scottish_variable_rate type Possession100032613.
- Scottish_variable_rate type Relation100031921.
- Scottish_variable_rate type Tax113308999.
- Scottish_variable_rate comment "The Scottish variable rate (SVR) is a mechanism which enables the Scottish Government to vary (down or up) the basic rate of UK income tax by up to 3p in the pound. The power has never been used, and will be succeeded by the new legislative framework for Scottish public finance in the Scotland Act 2012.".
- Scottish_variable_rate label "Scottish variable rate".
- Scottish_variable_rate sameAs m.0289hw3.
- Scottish_variable_rate sameAs Q7438129.
- Scottish_variable_rate sameAs Q7438129.
- Scottish_variable_rate sameAs Scottish_variable_rate.
- Scottish_variable_rate wasDerivedFrom Scottish_variable_rate?oldid=603428909.
- Scottish_variable_rate isPrimaryTopicOf Scottish_variable_rate.