The Scottish Parliament is the devolved, unicameral legislature of Scotland. Located in the Holyrood area of the capital city, Edinburgh, it is frequently referred to by the metonym Holyrood. The Parliament is a democratically elected body comprising 129 members known as Members of the Scottish Parliament (MSPs), elected for five-year terms under the additional member system: 73 MSPs represent individual geographical constituencies elected by the plurality (first-past-the-post) system, while a further 56 are returned as list members from eight additional member regions. Each region elects seven party-list MSPs. Each region elects 15 to 17 MSPs in total. The most recent general election to the Parliament was held on 6 May 2021, with the Scottish National Party winning a plurality.
The Scottish Government is the devolved government of Scotland. It was formed in 1999 as the Scottish Executive following the 1997 referendum on Scottish devolution.
Corporation tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK.
Taxation in the United Kingdom may involve payments to at least three different levels of government: central government, devolved governments and local government. Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds, business rates in England, Council Tax and increasingly from fees and charges such as those for on-street parking. In the fiscal year 2014–15, total government revenue was forecast to be £648 billion, or 37.7 per cent of GDP, with net taxes and National Insurance contributions standing at £606 billion.
A landfill tax or levy is a form of tax that is applied in some countries to increase the cost of landfill. The tax is typically levied in units of currency per unit of weight or volume. The tax is in addition to the overall cost of landfill and forms a proportion of the gate fee.
The Census (Amendment) Act 2000 and Census (Amendment) (Scotland) Act 2000 are acts of the Parliaments of the United Kingdom and Scotland, respectively. They introduced a question on the religion of respondents to the censuses of Great Britain.
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. The duty is not payable by inbound international passengers who are booked to continue their journey within 24 hours of their scheduled time of arrival in the UK. If a passenger "stops-over" for more than 24 hours, duty is payable in full.
In 2015, 43.5% of the United Kingdom's municipal waste was recycled, composted or broken down by anaerobic digestion. The majority of recycling undertaken in the United Kingdom is done by statutory authorities, although commercial and industrial waste is chiefly processed by private companies. Local Authorities are responsible for the collection of municipal waste and operate contracts which are usually kerbside collection schemes. The Household Waste Recycling Act 2003 required local authorities in England to provide every household with a separate collection of at least two types of recyclable materials by 2010. Recycling policy is devolved to the administrations of Scotland, Northern Ireland and Wales who set their own targets, but all statistics are reported to Eurostat.
The Scotland Act 2012 is an Act of the Parliament of the United Kingdom. It sets out amendments to the Scotland Act 1998, with the aim of devolving further powers to Scotland in accordance with the recommendations of the Calman Commission. It received Royal Assent in 2012.
The Wales Act 2014 is an Act of the Parliament of the United Kingdom.
Revenue Scotland is a non-ministerial department of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland.
'Google tax' is a popular term used to refer to anti-avoidance provisions that have been passed in several jurisdictions dealing with profits or royalties that have been diverted to other jurisdictions with lower or nil rates.
Land and Buildings Transaction Tax (LBTT) is a property tax in Scotland. It replaced the Stamp Duty Land Tax from 1 April 2015.
Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014. It replaced the UK Landfill Tax from 1 April 2015.
The Victims and Witnesses (Scotland) Act 2014 is an Act of the Scottish Parliament which passed through the legislative body in 2013 and received Royal Assent on 17 January 2014. It brought into law a number of changes to modify the experience victims and witnesses have within Scotland's justice system.
Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in the form of taxes under the control of the Scottish parliament and 67.6% of all taxation collected in Scotland goes directly to the UK government in taxation that is a reserved matter of the UK parliament.
The Regulatory Reform (Scotland) Act 2014 is an Act of the Scottish Parliament, introduced to the legislature in 2013, and became law after receiving Royal Assent on 19 February 2014. It sought to improve the regulation of businesses requiring certain environmental permits within Scotland whilst strengthening existing protections of the environment.
Social Security Scotland is an executive agency of the Scottish Government with responsibility for social security provision.
Taxation in Wales typically comprises payments to one or more of the three different levels of government: the UK government, the Welsh Government, and local government.
The Petroleum Revenue Tax Act 1980 is a UK Act of Parliament associated with UK enterprise law that made new provisions for petroleum revenue tax. The Act required that payments on account of tax should be made in advance of an assessment, and that interest payable on tax was brought forward.
Scotland