Tartan tax

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The Scottish Parliament has the power to vary income tax by +/- 3p in every pound. This is known as tartan tax, a reference to the tradition of clan tartans. Tartan tax is an often contentious subject in Scottish politics, and the Scottish Parliament is yet to enforce it.

When legislating for a Scottish Parliament, a number of matters were reserved by the UK Parliament ('Westminster'). One such reserved matter was taxation; however, this had been a key point in Scottish negotiations relating to parliamentary control. As a means of compromise, Westminster afforded the Scottish Parliament the ability to vary income tax, which was subsequently given the consent of the Scottish electorate in the 2nd question of the 1997 devolution referendum.