Taxation in Scotland

Taxation in Scotland involves collecting revenue from individuals and businesses to fund public services like health, education, and infrastructure. The Scottish Government has the power to set certain tax rates, such as income tax, within Scottish Legislative Competence. These taxes are collected by Her Majesty's Revenue and Customs (HMRC) on behalf of Scotland. The goal is to generate funds locally to reflect the specific needs of Scottish communities. While many taxes are shared with the UK government, Scotland has distinct responsibilities and some control over tax policies to support its governance and public services.