STTG2000 - Definition of a Scottish taxpayer

The Scotland Act 2012 inserts new sections 80D-80F into the Scotland Act 1998 which define who will be a Scottish taxpayer for the purposes of SRIT.

In order for an individual to be a Scottish taxpayer, they must be UK resident for tax purposes 바카라 사이트“ an individual who is not UK tax resident cannot be a Scottish taxpayer

There are a number of tests to determine Scottish taxpayer status. If, in the course of a tax year, an individual is UK resident for tax purposes, they will be a Scottish taxpayer, for that tax year, if they satisfy any of three tests:

1. They are a Scottish Parliamentarian

2. They have a 바카라 사이트˜close connection바카라 사이트™ to Scotland through either:

  • having only a single 바카라 사이트˜place of residence바카라 사이트™, which is in Scotland
    or
  • where they have more than one 바카라 사이트˜place of residence바카라 사이트™, having their 바카라 사이트˜main place of residence바카라 사이트™ in Scotland for at least as much of the tax year as it has been in any one other part of the UK.

3. Where no 바카라 사이트˜close connection바카라 사이트™ to Scotland or any other part of the UK exists (either through it not being possible to identify any place of residence or a main residence) - through day counting.

Place of residence is clearly therefore key to establishing whether an individual is a Scottish taxpayer.