If you are a Scottish taxpayer, you should understand Scottish income tax. We explain how Scottish income tax works in more detail, including how it is collected and how it affects things like gift aid donations and pension contributions. Scottish income tax has applied since 6 April 2017.

Scottish income tax applies from 6 April 2017 to Scottish taxpayers. On this page, we explain who a Scottish taxpayer is so that you can work out if Scottish income tax applies to you. In the guidance below, we refer to ‘parts of the UK’. In the context of Scottish taxpayer status, the four ‘parts ...

Maintenance payments relief gives you an amount (known as a tax credit or tax reducer) that can reduce the amount of income tax you pay. It is only available where either you, or your ex-spouse or civil partner were born before 6 April 1935.

The married couple’s allowance gives you an amount (known as a tax credit or tax reducer) that can reduce the amount of income tax you pay.

The marriage allowance allows you to give up some of your personal allowance to provide an amount (a tax credit) that can reduce the amount of income tax that your spouse or civil partner pays.

Like the personal allowance, the blind person’s allowance is deducted from taxable income before income tax is calculated. It can reduce the amount of income tax you pay.