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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

See no evil

<p>This article relates IASB's defence of its approach, and some preparers of accounts are satisfied with the standard, according to ICAS research. Investors views are mixed, however.</p>

Scottish tax changes for 2018/19

Joanne Walker looks at the income tax aspects of the Scottish Budget for 2018/19, and what they mean for Scottish taxpayers, including the effect on tax rates and liabilities, interactions with the UK tax system and PAYE.

Autumn Budget 2017: Devolved taxes

ICAEW Tax Faculty provides analysis of the announcements relating to devolved taxes in the Autumn Budget 2017.

Examining the key tax developments of 2017

Tax Faculty chairman Carl Bayley assesses the big tax developments of 2017, including the Professional Conduct in Relation to Taxation, Making Tax Digital, the Spring Budget and devolved taxation.

ICAEW Rep 20/18

Welsh revenue authority charter consultation


Penalties for enablers of defeated tax avoidance


Landfill disposals tax (Wales) Bill

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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