Examples of Scottish basic rate in a sentence
Tax on such payments will be paid by the Association, as previously agreed by the Management Committee, and will be based on the Scottish basic rate of income tax.
The UK legislation is therefore being adjusted to recognise that anything not Scottish basic rate does not necessarily mean the higher or additional rate equivalents apply.Secondary legislation has been drafted to recognise within UK taxation the tiered approach to what would otherwise be the Scottish basic rate by the Scottish Government.