STTG4200 | Tests for Scottish taxpayer status: Test A: Scottish Parliamentarian

All Scottish Parliamentarians will be Scottish taxpayers regardless of where they live.

An individual is a Scottish Parliamentarian for a tax year if, for the whole or any part of that tax year, they are:

• a member of Parliament for a constituency in Scotland,
  or

• a member of the European Parliament for Scotland,
  or

• a member of the Scottish Parliament.

Individuals who have been both a Welsh parliamentarian and a Scottish parliamentarian, as set out in any paragraphs (a) to (c) of section 80D(4) of the Scotland Act 1998, in any given tax year, will be Scottish taxpayers if:

• they have been a Scottish parliamentarian for longer than they have been a Welsh parliamentarian during that tax year; or if the same amount of time

• they have a “close connection” with Scotland, or no “close connection” with any part of the UK and spent more days in Scotland than any other part of the UK

Where an individual is a Scottish Parliamentarian no further tests need be considered as whether the individual in question will be a Scottish taxpayer for the tax year in question.