CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

Devolved Affairs

Scotland

Scotland cannot issue an independence referendum without UK government consent

Published: 23 November 2022 Emailed: 23 November 2022

The Supreme Court has issued its verdict on if the Scottish government has the power to issue a second independence referendum.

The question “Should Scotland be an independent country?” was determined to be a devolution issue and within the remit of the Court to pass judgement on.

The Court unanimously ruled that Scottish Parliament does not have the power to legislate for the referendum. Matter relating to the union between the kingdoms of Scotland and England are reserved for the UK government. Therefore, the UK government must consent if an additional referendum is to take place.

The Court noted that “ in the absence of any modification of the definition of reserved matters ” that the proposed bill is “ outside of the legislative competence of the Scottish Parliament ”.

The full judgement and press summary was release shortly after Lord Reed delivered the verdict.

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Scottish Budget revealed Published: 15 December 2022 Emailed: 21 December 2022

The Scottish Budget has been presented to the Scottish government today after the session was suspended for half an hour while investigations into potential leaks were held. The BBC published details of the Budget prior to the announcement, which prompted opposition members to call for an investigation.

We were not interested in leaks or speculation, so, here are the key announcements from the budget for UK payroll professionals:

higher rate of tax increased from 41p to 42p top rate of tax increased from 46p to 47p top rate threshold reduced to £125,140.

• • •

Additional tax generated from tax rates uplift will be used to fund NHS operations.

Other announcements include:

• increasing the second homes element of land and buildings tax from 4% to 6% • increased funding for local governments • child payment remaining at £25 • benefits under Scottish control uprated by 10.1%.

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