Scottish Income Tax: distributional analysis 2022-2023

A note on the distributional impact of the Scottish Government’s Income Tax policy for 2022-2023


1 See for example Resolution Foundation (October 2020), Institute for Fiscal Studies (June 2020) and Scottish Government (April 2020).

2 The income tax discussion paper is available here.

3 The Equality Act (2010) protects people against discrimination and the Act identifies nine protected characteristics, including Age, Disability, Gender reassignment, Marriage and civil partnership, Pregnancy and maternity, Race, Religion or belief, Sex, and Sexual orientation. For some protected characteristics, information on income and poverty is limited. Therefore the analysis in this note, which is based on taxpayer information from the Survey of Personal Incomes (SPI) can only explore impacts on gender, age and disability.

4 Scottish Government (April 2020).

5 Institute for Fiscal Studies (June 2020).

6 Some Income Tax records, accounting for 2.4% of total liabilities, do not have a gender indicator.

7 Poverty and Income Inequality in Scotland 2016-19



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