The Scotland Act 2012 delegates power to the Scottish Parliament to create a new income tax. The British Treasury tax pool will now be divided into two new tax registers: Scottish and non-Scottish taxpayers (based on the official recorded principal location of residence). PAYE employees and pensioners will be issued with new tax codes to differentiate.

This will further divide the UK, waste resources and create further complexity and legal dispute inside the tax system.

The Scotland Act 2012 is the next step towards the complete disintegration of the United Kingdom.

commonrepresentation.org.uk opposes this Act and supports a policy of common representation and common taxation.