PAYE100035 - Individual records: PAYE records: Scottish variable rate

The Scottish Parliament have the power to increase or decrease the basic rate of income tax set by the UK Parliament by a maximum of 3 pence.

Although the Scottish Parliament have not used the tax varying powers HMRC are prepared to implement the Scottish Variable Rate (SVR) if requested.

The SVR indicator will be set or unset automatically from the information available on the National Insurance and PAYE Service (NPS) Database, as appropriate.

When an address is changed on the PAYE Service the default for the Country field will be United Kingdom. Where the address is in Scotland you will need to change the Country field to Scotland to set the Scottish Variable Rate indicator against the individuals address. See PAYE103025.