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 鈥� 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 鈥榗lose connection鈥� to Scotland through either:

  • having only a single 鈥榩lace of residence鈥�, which is in Scotland
    or
  • where they have more than one 鈥榩lace of residence鈥�, having their 鈥榤ain place of residence鈥� 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 鈥榗lose connection鈥� 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.