Question to the Scotland Office:

To ask the Secretary of State for Scotland, pursuant to the Answer of 15 October 2014, HC Deb, 15 October 2014, column 286, what details regarding the implementation of the Scottish rate of income tax are still under discussion; when he expects those discussions to conclude; and which government department will have responsibility for providing information to income tax payers about changes to the tax system in Scotland.

Implementation of the Scottish rate of income tax is being led by an HMRC project with oversight provided by a programme board with representatives from HMRC, HM Treasury, the Scotland Office and Scottish Government. The project is progressing a range of issues associated with defining the detail of the implementation and operation of the Scottish rate and the project is on track to make the necessary changes in readiness for April 2016.

HMRC will have prime responsibility for informing tax payers about these changes and will work with the Scottish Government to ensure that individuals and business have access to the information they will need.