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All Scottish Parliamentarians will be Scottish taxpayers regardless of where they live.

An individual is a Scottish Parliamentarian for a tax year if, for the whole or any part of that tax year, they are:

• a member of Parliament for a constituency in Scotland,
  or
• a member of the European Parliament for Scotland,
  or
• a member of the Scottish Parliament.

Individuals who have been both a Welsh parliamentarian and a Scottish parliamentarian, as set out in any paragraphs (a) to (c) of section 80D(4) of the Scotland Act 1998, in any given tax year, will be Scottish taxpayers if:

• they have been a Scottish parliamentarian for longer than they have been a Welsh parliamentarian during that tax year; or if the same amount of time
• they have a “close connectionâ€� with Scotland, or no “close connectionâ€� with any part of the UK and spent more days in Scotland than any other part of the UK

Where an individual is a Scottish Parliamentarian no further tests need be considered as whether the individual in question will be a Scottish taxpayer for the tax year in question.