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Pay and benefits: key differences in Scotland and Northern Ireland

Updating authors: Vince Ashall, Kate Upcraft and Nicky Stibbs, consultant editor (Scotland): Gillian MacLellan, consultant editor (Northern Ireland): Andrew Spratt

Future developments

Student loans (Scotland): The Scottish Government announced on 9 June 2018 that it will raise the student loan repayment threshold to £25,000, from April 2021. (This increase exceeds that announced in the Scottish Government's Draft Budget 2018/19, in which it said that it would raise the threshold to £22,000 by the end of the current parliamentary session.)

Scottish taxpayers and Welsh rates of income tax: In anticipation of the introduction of Welsh rates of income tax in 2019/20 (see Pay and benefits > Pay As You Earn > Future developments), provisions in s.11 of the Wales Act 2014, which came into force on 24 July 2018, amend the definition of a Scottish taxpayer so that an individual cannot be a Welsh taxpayer and a Scottish taxpayer in the same tax year.

Itemised pay statements and statements of fixed deductions (Northern Ireland): In England, Wales and Scotland, the right to itemised pay statements and statements of fixed deductions will extend to workers from 6 April 2019. Where a member of staff's pay varies according to time worked, the employer will have to include on pay statements the total number of hours worked for which he or she receives variable pay. (See Pay and benefits > Itemised pay statements and statements of fixed deductions > Future developments for more details.) However, corresponding provisions have not been made for Northern Ireland.