About: Scottish variable rate

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The Scottish variable rate (SVR) was a mechanism which would have enabled the Scottish Government to vary (down or up) the basic rate of UK income tax by up to 3p in the pound. The power was never used (and indeed was allowed to lapse by the Scottish Government in 2007) and was succeeded by the legislative framework for Scottish public finance in the Scotland Act 2012, which gives the Scottish Parliament the power to set a .

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rdf:type	yago:Abstraction100002137 yago:Charge113400798 yago:Levy113308864 yago:Liabilities113396054 yago:Possession100032613 yago:Relation100031921 organisation yago:Tax113308999 yago:WikicatPersonalTaxes
rdfs:label	Scottish variable rate (en)
rdfs:comment	The Scottish variable rate (SVR) was a mechanism which would have enabled the Scottish Government to vary (down or up) the basic rate of UK income tax by up to 3p in the pound. The power was never used (and indeed was allowed to lapse by the Scottish Government in 2007) and was succeeded by the legislative framework for Scottish public finance in the Scotland Act 2012, which gives the Scottish Parliament the power to set a . (en)
dcterms:subject	History of taxation in the United Kingdom 2012 disestablishments in Scotland 1998 in British politics 1998 in Scotland Political history of Scotland Income tax in the United Kingdom Economic history of Scotland Abolished taxes 1999 establishments in Scotland Taxation in Scotland Legal history of Scotland
Wikipage page ID	9454228 (xsd:integer)
Wikipage revision ID	902513654 (xsd:integer)
Link from a Wikipage to another Wikipage	History of taxation in the United Kingdom Pound sterling Scottish Government Scottish Parliament Reserved and excepted matters Income tax Scottish Consolidated Fund 2012 disestablishments in Scotland 1998 in British politics 1998 in Scotland Political history of Scotland Income tax in the United Kingdom 1997 Scottish devolution referendum Economic history of Scotland HM Revenue and Customs Abolished taxes Tartan Taxation in the United Kingdom 1999 establishments in Scotland Taxation in Scotland Legal history of Scotland Scottish electorate Michael Forsyth, Baron Forsyth of Drumlean Scotland Act 1998 Scotland Act 2012 UK Parliament UK income tax Fiscal autonomy Taxation Local income tax dbr:Scottish_rate_of_income_tax
sameAs	Scottish variable rate Scottish variable rate Scottish variable rate Scottish variable rate
dbp:wikiPageUsesTemplate	dbt:Reflist dbt:Politics_of_Scotland
has abstract	The Scottish variable rate (SVR) was a mechanism which would have enabled the Scottish Government to vary (down or up) the basic rate of UK income tax by up to 3p in the pound. The power was never used (and indeed was allowed to lapse by the Scottish Government in 2007) and was succeeded by the legislative framework for Scottish public finance in the Scotland Act 2012, which gives the Scottish Parliament the power to set a . When legislating for the Scottish Parliament, a number of matters were reserved by the UK Parliament at Westminster. One such reserved matter was taxation; however, this had been a key point in Scottish negotiations relating to parliamentary control. As a means of compromise, Westminster afforded the Scottish Parliament the ability to vary income tax, which was subsequently given the consent of the Scottish electorate in the second question of the 1997 devolution referendum. Therefore, the Scotland Act 1998 granted the Scottish Parliament the power to vary income tax by ±3p in every pound. This power was often referred to as the tartan tax, a phrase first used by Conservative financier and politician Michael Forsyth as a way of attacking the power, using the idea of 'tartan' to get across the idea that it would be an extra tax on Scots alone. However, the phrase "tartan tax" would only correctly apply if the tax were varied upwards – no phrase was ever suggested if the tax were varied downwards. (en)
gold:hypernym	Mechanism
prov:wasDerivedFrom	wikipedia-en:Scottish_variable_rate?oldid=902513654&ns=0
page length (characters) of wiki page	2798 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Scottish_variable_rate
is Link from a Wikipage to another Wikipage of	Scotland 2014 Scottish independence referendum Income tax in Scotland SVR Tartan Tax Taxation in Scotland Scottish Variable Rate Tartan tax
is Wikipage redirect of	Tartan Tax Scottish Variable Rate Tartan tax
is Wikipage disambiguates of	SVR
is foaf:primaryTopic of	wikipedia-en:Scottish_variable_rate

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