# Finance Act 2026, Paragraph 55: Scotland Act 1998

Extent: E+W+S+N.I.

In section 80C of the Scotland Act 1998 (power to set Scottish rates for Scottish taxpayers), for subsection (2B) (which prevents a Scottish rate resolution from applying different rates in relation to different types of income) substitute—
“(2B) If income tax is charged at Scottish rates on the non-savings income of a Scottish taxpayer for a tax year (within the meaning of section 11A of the Income Tax Act 2007), those rates are treated for income tax purposes as if they were—
(a) Scottish rates for all non-savings income other than property income which are set for the tax year at the same rates as the Scottish rates, and
(b) separate Scottish rates for property income which are set for the tax year at the same rates as the Scottish rates,
but, subject to that, a Scottish rate resolution may not provide for different rates to apply in relation to different types of income.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.