Scotland Act 1998, Section 80D is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)[F2For] any tax year, a Scottish taxpayer is an individual (T)—
(a) who is resident in the UK for income tax purposes [F3 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 [F4England, 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, [F5or]
F6(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)a member of the Scottish Parliament.
[F7(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 [F8paragraph (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. ]
Textual Amendments
F1Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by Scotland Act 2012 (c. 11), ss. 25(3), 44(2)(b), (3)(a); S.I. 2015/2000, art. 3
F2Word in s. 80D(1) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(a), 29(2)(b), 29(3)
F3Words in s. 80D(1)(a) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(b), 29(2)(b), 29(3)
F4Words in s. 80D(3)(a) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(4), 29(2)(b), 29(3)
F5Word in s. 80D(4)(a) inserted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(2)(a) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)
F6S. 80D(4)(b) and word omitted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by virtue of European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(2)(b) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)
F7S. 80D(4A)(4B) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(5), 29(4); S.I. 2018/892, art. 4 (with art. 7)
F8Words in s. 80D(4B) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(3) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)
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