Income tax in Scotland

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Taxation in Scotland
Scottish Government agencies
Revenue Scotland Registers of Scotland
National Taxation
Income Tax Land and Buildings Transaction Tax Landfill Tax Air Departure Tax
Local Taxation
Council Tax Business rates
v t e

Income tax in Scotland is a tax of personal income gained through employment. This is a tax controlled by the Scottish Parliament,^{[clarification needed]} and collected by the UK government agency HM Revenue & Customs.

Since 2017, the Scottish Parliament has had the ability to set income tax rates and bands, apart from the personal allowance.^[1] Since this point, some modest differences have developed between income tax rates in Scotland and those elsewhere in the UK.^[1][2]