Scottish Government tax guidance

Source universe · Acquisition routes

Official interpretation · Link and cite only · Public

Published by Scottish Government. Jurisdiction: Scotland.

What it covers

• Scottish Income Tax
• rates and bands
• technical factsheets

Publication and history

Guidance and factsheets update around Scottish Budgets and annual rate resolutions.

Publisher-selected current and previous guidance; annual resolutions remain the controlling rate authority.

Review cadence: Weekly. Reliability: Official publisher.

Acquisition and rights

• Acquisition: Link and cite only

• Licence: Open Government Licence v3.0

• Commercial reuse: Permitted with attribution

• Raw storage: Permitted

• Derived assertions: Permitted

• Public use: Attributed derived content

• Visibility: Public

Use official links and OGL-attributed reviewed facts; no stable structured acquisition interface was established for this slice.

Contains public sector information licensed under the Open Government Licence v3.0.

Evidence for this decision

• Scottish Income Tax rates and bands — Publisher evidence, reviewed 11 September 2026.
• Scottish Government copyright — Licence evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.