Before the Scotland Act 2012 and the Scotland Act 2016 took effect, ‘Scottish’ taxes were limited to council tax and business rates. Now, Scotland enjoys control over land and buildings transaction tax, landfill tax and air passenger duty; and shares joint responsibility with the UK government for setting income tax. By 2020, an estimated £22bn of annual tax revenue will be raised in Scotland, representing around 50% of the devolved Scottish budget. Yet there are constraints to be considered when setting rates and bands for newly devolved taxes, due to the nature of partly devolved powers and the interaction of income tax with other UK taxes.