Question to the Ministry of Defence:

To ask the Secretary of State for Defence, how many financial mitigation payments have been made to MoD personnel based in Scotland in relation to the Scottish rate of income tax; and at what salary level those payments began.

No financial mitigation payments have yet been made to Ministry of Defence personnel resident in Scotland in relation to higher rates of Scottish income tax. Mitigation payments for Tax Year 2018-19 will be made in June 2019 to those with taxable earnings of £27,200 or more. Mitigation payments for Tax Year 2019-20 will be made in June 2020 to those with taxable earnings of £28,193 or more. It is estimated that up to 8,000 payments will be made in June 2019 and up to 7,000 payments in June 2020.