Scrutiny of the draft budget 2016-17 - The Scottish Rate of Income Tax (SRIT)



To inform its consideration of draft budget 2016-17, the Committee has agreed to invite written evidence on Scottish Rate of Income Tax (SRIT).

From 1 April 2016 the Scottish Parliament will have responsibility for a Scottish Rate of Income Tax (SRIT).  This new power arises from the Scotland Act 2012 and additional powers in relation to income tax may be devolved following the recommendations of the Smith Commission.




The closing date for responses to SRIT was Friday 28 August 2015.

Read the submissions below: