Scottish Rate of Income Tax (SRIT) Campaign Research

Assignment under the Market Research Framework MR130001

The Scottish Rate of Income Tax (SRIT) was introduced in the Scotland Act 2012 to give the Scottish Parliament greater control over a significant proportion of the Scottish budget and how the money is collected and allocated. Because the Scottish Parliament could vary their element, Scottish taxpayers may pay a different amount of income tax to the rest of the UK. Anyone who has their main place of residence in Scotland will be classed as a Scottish taxpayer. The introduction of SRIT is a priority for the Scottish Government and they want to be sure that Scottish taxpayers are aware of what is happening and of their obligations.