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<p>Our approach to mitigation payments was in direct response to concerns expressed
by Service personnel adversely affected as Scottish taxpayers. Similar concerns were
not raised by others living outside Scotland. Accordingly, there are no plans to provide
any form of financial mitigation for those Service personnel outside Scotland who
found themselves, for example in Tax Year 2018-19, paying slightly more tax (up to
£20 a year) than their equivalents who are resident in Scotland and, therefore, Scottish
taxpayers.</p>
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