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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

Issues for Scottish taxpayers in 2019/20

Joanne Walker looks at the Scottish income tax system for 2019/20 and the implications for Scottish taxpayers. She covers, among other things, tax relief for residential landlords, pension contributions, the marriage allowance, Gift Aid donations and PAYE.

Autumn Budget 2017 Report

Technical managers from ICAEW Tax Faculty provide a summary of all the new announcements relating to tax in the Autumn Budget of 2017, covering: business and company tax; personal and employment taxes; pensions and savings; VAT and duties; avoidance, evasion and compliance.

ICAEW representations

ICAEW REP 152/16

Land transaction tax and anti-avoidance of devolved taxes (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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