THE SCOTTISH government has lost its ability to vary income tax until 2013 because of an IT upgrade at HMRC.
Documents released under the Freedom of Information Act, show the Scottish government would not have been able to vary its income tax due to changes in HMRC computer systems.
Following a devolution referendum in 1997 Westminster granted the SNP administration the power to vary Scottish income tax by 3p in the pound which was known as the Tartan tax, The Scotsman reports.
However, HMRC’s IT upgrade which was necessary for PAYE changes mean the Tartan Tax will not be available to ministers until 2013 at the earliest.
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