Welcome to Scotland: A guide for Service personnel and their families in Scotland - updated 2024

Other Useful Information

Elections and Scottish Parliament

You can find out who your local MSP, MP and Councillor is by entering your postcode on the Write to Them website.

Serving personnel, along with their spouses or partners, can take part in elections and referendums. You can find out more information about how you can register to vote in Scotland on the mygov.scot website.

Local Authority Champions

All Local Authorities within Scotland have nominated an Armed Forces and Veterans Champion who acts as an advocate on behalf of the Armed Forces Community within that area. The Champions are in place to support the Armed Forces Community to identify any issues which need to be addressed and resolved. As well as this numerous other Organisations, including NHS Boards and other statutory bodies have also nominated Armed Forces and Veterans Champions.

You can find more information on who your Local Authority Champion is on Veterans Assist Scotland website.

Scots Law

Scots law is the legal system in Scotland, and although elements in the Scottish legal system are similar to those in England, Wales and Northern Ireland, there are important differences between Scots law, English law and Northern Irish law. You can find out more about Scots law on the Crown Office & Procurator Fiscal Service (Scotland’s prosecution service) website.

In Scotland, the criminal law can be different to that of the rest of the UK. For example, the Scottish Parliament passed legislation in 2019 that made all forms of physical punishment of a child unlawful. More information can be found here.

The civil law, including family law, may also be different in Scotland to the position elsewhere in the UK.

Taxes in Scotland

Similar to a majority of countries around the world, tax plays an important role in Scotland because it helps to pay for the public services we use.

There are three different types of tax in Scotland:

• Local taxes, which are managed and collected by your local authority area. An example of a local tax you might pay is Council Tax.
• Devolved taxes, which are taxes either fully or partially controlled by the Scottish Government. These are either collected by Revenue Scotland or Her Majesty’s Revenue and Customs (HMRC). Examples of devolved taxes you might pay are Scottish Income Tax and Land and Buildings Transaction Tax.
• Reserved taxes, these are controlled by the UK Government and collected by HMRC. Examples of reserved taxes you might pay are National Insurance and VAT.

Each year, the Scottish Government announces its plans for tax and spending in the Scottish Budget. Devolved taxes make up a large part of the Scottish Government’s revenue for this, with more than 40% of what Scotland spends coming from these taxes. More information on the purpose and principles of tax and how the Scottish Government makes decisions on devolved taxes is set out in the Framework for Tax.

Income Tax, which is a tax on money you earn, is the largest of the taxes the Scottish Government controls. Scotland has its own rates and bands which are different from the rest of the UK, which you will pay as a resident of Scotland. Your tax code will begin with the letter ‘S’ if you pay the Scottish rate. HMRC is responsible for the collection of Income Tax in Scotland.

The revenue raised from taxation in Scotland supports the most comprehensive range of free to access public services available in the UK, including free prescriptions and tuition fees.

The Scottish Income Tax Mitigation scheme is applicable for those posted in Scotland, and ensures eligible MoD staff pay the same amount of tax regardless of where they live. It applies only to personnel based in Scotland who are liable to pay more Income Tax in Scotland than they would had they been based elsewhere in the UK. It is a policy created by the UK Government and Ministry of Defence, and is therefore not a policy that is devolved to the Scottish Parliament. You can find out more information on this scheme, including eligibility here.