Income tax is the responsibility of the UK Government and is collected and managed by HMRC.
However, the Scotland Act 2012 gave the Scottish Parliament the power to set a different rate of income tax in Scotland, known as the Scottish Rate of Income Tax (SRIT). This took effect from 6 April 2016.
Scotland Act 2016 extended these powers, enabling the Scottish Parliament to set the tax band thresholds (excluding the personal allowance) as well as the rates. This applies to all non-savings, non-dividend income of Scottish taxpayers, and took effect from 6 April 2017.
Income tax is not a devolved tax. HMRC continues to be responsible for the collection and management of income tax in Scotland, which includes the identification of Scottish taxpayers. The Scottish Income Tax collected by HMRC is paid to the Scottish Government.
The links below explain the income tax rates for each financial year since 2016-17 and how they were set: