A third (33 percent) of Scots are unaware that the Scottish Parliament had made changes to the tax system since 2015.

This is according to the Chartered Institute of Taxation (CIOT) and ICAS (the Institute of Chartered Accountants of Scotland). The organisations commissioned the Diffley Partnership in March 2021 to poll 1,098 adults in Scotland.

The survey found 26 percent said they were “not aware of” the Scottish Parliament’s powers to make changes to income tax r...