(2) how much income tax liability there was in respect of those resident in Scotland under the age of 18 years between 6 April 2008 and 5 April 2009.
In 2008-09, the number of 16 and 17-year-olds in Scotland with income tax liabilities is estimated at around 6,000, with total income tax liabilities for those under 18 years estimated at £3.7 million.
The figures are based on the 2006-07 Survey of Personal Incomes and projected in line with 2009 pre-Budget report assumptions. The figures should be treated with caution given the small sample size.