Further details have been confirmed with publication of the fiscal framework agreement between the UK and Scottish governments for devolution of new powers under the Scotland Bill.
· Full devolution of income tax rates and thresholds for non-savings and non-dividend income will commence in April 2017, following introduction of the Scottish rate of income tax in April 2016.
· Air passenger duty will be devolved in April 2018.
· Assignment of VAT revenues will be implemented in 2019/20.
Further details have been confirmed with publication of the fiscal framework agreement between the UK and Scottish governments for devolution of new powers under the Scotland Bill.
· Full devolution of income tax rates and thresholds for non-savings and non-dividend income will commence in April 2017, following introduction of the Scottish rate of income tax in April 2016.
· Air passenger duty will be devolved in April 2018.
· Assignment of VAT revenues will be implemented in 2019/20.
