Frequently Asked Questions - Will tax relief on private pensions and salary sacrifice continue in an independent Scotland?
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Yes. The current arrangements will continue at the point of independence. Scotland will inherit the tax system and the prevailing UK rates and thresholds for all taxes including tax reliefs. Decisions on specific taxes – including tax rates, allowances and credits – will be made by the Parliament and Government of an independent Scotland.
Source: Scotland's Future, Scottish Government, November 2013.