We have had a number of enquiries for concerned clients regarding the introduction of a Scottish rate of income tax from April 2016. This will have no effect whatsoever on the Seafarers claim and so all our Scottish resident clients will still be able to claim this allowance. The downside is that Scotland will not be regarded as abroad for the purposes of the claim!!
All that will happen is that the Scottish Parliament will have the ability to vary the rate of income tax charged on Scottish resident taxpayers, either up or down. As far as the Seafarers claim is concerned, there are no changes.