# Scotland Act 1998, Section 80D: Scottish taxpayers

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

(1) For any tax year, a Scottish taxpayer is an individual (T)—
(a) who is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), and
(b) who, for that year, meets condition A, B or C.
(2) T meets condition A if T has a close connection with Scotland (see section 80E).
(3) T meets condition B if—
(a) T does not have a close connection with England, Wales or Northern Ireland (see section 80E), and
(b) T spends more days of that year in Scotland than in any other part of the UK (see section 80F).
(4) T meets condition C if, for the whole or any part of the year, T is—
(a) a member of Parliament for a constituency in Scotland, or
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) a member of the Scottish Parliament.
(4A) Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section 80DA).
(4B) For the purposes of subsection (4A) and section 80DA, T is a Welsh parliamentarian if T is a member as described in paragraph (a) or (c) of section 116E(4) of the Government of Wales Act 2006 (definition of a Welsh taxpayer).
(5) In this Chapter “the UK” means the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1998/46/section/80D (the official version)
Page: https://openlegislation.uk/scotland-act-1998/section-80D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.