Date lodged: 15 February 2018
To ask the Scottish Government, further to the answer to question S5W-14009 by Derek Mackay on 6 February 2018, whether it will provide an update on the meeting with HMRC, and whether any specific arrangements were agreed to ensure that taxpayers and pension providers in Scotland are not disadvantaged in respect of pension relief.
Answered by: Derek Mackay 7 March 2018
HMRC published the arrangements that have been agreed in relation to pensions relief for Scottish taxpayers on 21 February 2018. These ensure that Scottish taxpayers will not be unfairly disadvantaged and provide certainty for pension providers. The details are available on the UK Government's website: https://www.gov.uk/government/publications/pension-schemes-relief-at-source-for-scottish-income-tax-newsletter-february-2018/pension-schemes-relief-at-source-for-scottish-income-tax-newsletter-february-2018