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Devolved taxes

Support and guidance on taxation under the devolved governments of the UK; Northern Ireland, Scotland and Wales.

In this section

Features and articles

Tax news in brief

Highlights from the broader tax news week ending 3 February, which includes: a restrained Scottish Budget in light of the coronavirus pandemic and HMRC publishes a Brexit edition of its Agent Update with guidance on postponed VAT accounting.

Tax news in brief

Highlights from the broader tax news week ending 22 December, which includes: guidance from HMRC on disguised remuneration schemes that avoid tax by selling business revenues to trusts, changes to land transaction tax and Royal Assent of the Taxation (Post-transition Period) Bill 2020.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Bloomsbury's tax rates and tables 2021-22: Finance Act edition

Tax rates and tables updated in line with the most recent measures taken by the government to combat the COVID-19 pandemic; now including devolved Scottish and Welsh taxes.

Wales - land transaction tax

A chapter providing an outline of Land Transaction Tax (LTT), which applies to most transactions over land in Wales from 1 April 2018.

Welsh income tax

A full chapter providing a practical overview of Welsh income tax.

Scottish income tax

A full chapter providing a practical overview of Scottish income tax.

Stamp taxes

Practical advice on stamp taxes, including stamp duty land tax (SDLT) in England or Northern Ireland, land and buildings transaction tax (LBTT) in Scotland and land transaction tax (LTT) in Wales, in relation to incorporating or disincorporating a business.

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ICAEW representations

ICAEW Rep 20/18

Welsh revenue authority charter consultation

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Revenue Scotland

Authority responsible for the management and collection of Scotland's devolved taxes providing guidance on Land and Buildings Transaction Tax, Scottish Landfill Tax, LBTT and leases, and Air Departure Tax.

Welsh taxes

Official information on devolved taxes in Wales with links to further guidance on and rates for Landfill Disposals Tax, Land Transaction Tax, and income tax.

OBR: Scotland, Wales and Northern Ireland

Information on the devolution of fiscal powers to the Scottish Parliament and the Welsh and Northern Irish Assemblies, including a timeline of milestones and forthcoming changes, and summaries describing the current status of devolved taxes in each region.

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