Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether the Pensions Technical Group and Income Tax Technical Group established to examine issues arising from the introduction of a Scottish rate of income tax have completed their work.

The advisory groups set up by HM Revenue and Customs (HMRC) to examine issues from the introduction of the Scottish rate of income tax have completed their work. The Government’s proposals for the detailed consequential changes needed to implement the Scottish Rate of Income Tax were set out in the Technical Note published by HMRC in May 2012. In December 2013 HMRC announced arrangements to ensure that from 2016 Scottish taxpayers will receive the appropriate tax relief on their pension contributions to relief at source schemes.