Reserve Forces: Income Tax
The question
To ask the Secretary of State for Defence, whether he plans to extend the Scottish Income Tax Mitigation scheme to reservists.
Answered by Al Carns
Only Regular Service personnel who are Scottish taxpayers are eligible to receive a payment under the terms of the Scottish Income Tax Mitigation scheme. This reflects the fact that Regular Service personnel cannot choose where they serve and so cannot choose to work elsewhere to avoid paying higher taxes. For this reason, the Ministry of Defence has no plans to extend the scheme to Reservists.
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