The power to use the tartantax, which can raise or lower income tax by 3p in the pound lapsed in 2007.
BBC: Scottish Parliament
2.
Mr Swinney reiterated his previous claims, that he had inherited a tartantax that was not fully operable without further capital investment.
BBC: Scottish Parliament
3.
The "Tartan Tax" - plus or minus a maximum of 3p of income tax, levied upon the standard rate only, not the upper rates - was simply too limited for credible use.