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Income tax in Scotland is a tax of personal income gained through employment. This is a tax controlled by the Scottish Parliament, both in terms of how it is spent and the setting of rates for its collection, and collected by HM Revenue & Customs. The Scottish Government receives the tax back from HM Revenue & Customs via HM Treasury. Since 2017, the Scottish Parliament has had the ability to set income tax rates and bands, apart from the personal allowance. Since this point, differences have developed between income tax rates in Scotland and those elsewhere in the UK.
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