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Practical points 2019 - Devolved taxes

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in tax legislation devolved to authorities in Scotland and Wales. These brief practical points are published each month in the faculty's magazine TAXline.

The Scottish Budget 2019-20 was announced on 12 December 2018. Key areas of interest are the Scottish income tax rates and thresholds and changes to land and buildings transaction tax (LBTT). Note that the minority Scottish government will need political support, so the proposals may change. 

The rates and bands for 2019/20 are as follows: