Commentary on provisions of Act Chapter 7: Devolved taxes
Section A1 (fiscal, economic and monetary policy) in Part 2 of Schedule 5 to the Scotland Act 1998 gives the Scottish Parliament legislative competence for devolved taxes, including their collection and management. Sections 80I and 80K of the Scotland Act 1998 provide that a tax on transactions involving interests in land and a tax charged on disposals to landfill made in Scotland are devolved taxes. Sections 17 and 18 add tax on carriage of passengers by air and commercial exploitation of aggregate to the list of devolved taxes for which the Scottish Parliament has legislative competence.