Scottish variable rate
（重定向自Tartan Tax）
![](/Images/godic/202502/15/Flag_of_Scotland.svg3725.png")
The Scottish variable rate (SVR) was a mechanism which would have enabled the Scottish Government to vary (down or up) the basic rate of UK income tax by up to 3p in the pound. The power was never used and was succeeded by the legislative framework for Scottish public finance in the Scotland Act 2012, which gives the Scottish Parliament the power to set a Scottish rate of income tax.