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 ...

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.

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.

You may not have to pay tax on all of your income. Some income is non-taxable, not taxable, exempt or tax free. This means you do not include that income in your total taxable income and you do not have to pay tax on it.

If you have received some financial support from parents, other family members or friends who can afford to give or lend money, you will want to know what the tax implications are, if any. This depends on whether the support is through a loan or a gift of cash.

The personal allowance is deducted from your taxable income before income tax is calculated. It can therefore reduce the amount of income tax you pay. The personal allowance means that you can have a certain amount of taxable income each year without paying tax.