Scotland has brought in a higher rate of Income Tax than the other 3 countries in the UK. I don't know if this is higher than the Republic of Ireland.
That was the Republic shuting down abuse, just as other countries do all the time. They give free healthcare to those in poverty. To protect their health service, they want to see that retirees to their country have a set amount each and will not be a burden on the Irish taxpayers for healthcare or on their welfare system. They do not allow these retirees to take a job. I think that Spain does the same thing?
The UK too have already started doing lots of the same to stop abuse. e.g. Those with Britsih citizenship or who are married to a British citizen, who retired to an EEA country and brought a house there, had all their medical bills in that country paid for by the UK. In 2015 the UK stopped that for everyone, unless they have contributed to the UK and are in receipt of a UK state pension. 12 months later, the UK ended a spouse getting a UK state pension via their partners contributions to the UK.
The EU did it too to stop thos abuse, with their 2004 Directive. Self Sufficients (which retirees come under with Free Movement) must now not be a "buden" to another EEA country. These must pay for their own health care and not take welfare. They must also have what the EU called a "Comprehensive Sickness Insurance" at all times.
I believe the complaints about Ireland were that there were no guidelines or regulations in place. People who had followed all the published requirements and who had "done their homework" prior to moving over years earlier were blindsided when new regulations were put in place without warning, and there was no "grandfather" clause - so, basically, people who had been completely self-sufficient, paying taxes, carrying private health insurance, owning property, and otherwise law abiding were suddenly told they were not welcome and thrown out on very short notice. Several of these were elderly persons, as I understand it, who had lived there for years and who were members of their local community. And the amount they set as base income required per year is pretty steep - €50,000 (£44K-ish)
per person per year plus a lump-sum of savings available that is the equivalent of the price of a home there. (Even if you already had paid for a home and no mortgage.) Ouchies!
So much for the heavy advertising campaigns they'd been running with the "come home to Ireland" theme. Basically, they turned it into "come to Ireland, spend lots of dollars, and then go home again, please. Unless you are loaded, and then you can stay."
I'm all for rooting out fraud, but it needs to be done properly and not cause hardships for people who are
not committing fraud. I haven't heard much about these cases in a few years, so perhaps they were walked back when they started getting publicity. They really botched the implementation.
As for Scottish Tax:
The usual 11,850 pound disregard applies, and then
Over £11,850-£13,850 Starter Rate 19%
Over £13,850-£24,000 Basic Rate 20%
Over £24,000-£43,430 Intermediate Rate 21%
Over £43,430-£150,000** Higher Rate 41%
Above £150,000** Top Rate 46%
In Ireland, for a single person it's
first 34,550E (30,000 pounds) at 20%
Over that at 40%
with the personal disregard being 1,650E (1,434 pounds)
(I believe that the euro to pound today is about .87)
English tax:
Up to £11,850 Personal allowance 0%
£11,851 to £46,350 Basic rate 20%
£46,351 to £150,000 Higher rate 40%
Over £150,000 Additional rate 45%
The VAT systems are different, so it's hard to compare costs, but the standard Irish rate is 23% and 20% in the UK. So, the Scottish tax is pretty much the same as the English tax for the middle-income group, perhaps a bit kinder to lower income, and slightly harsher high income people. The Irish tax system doesn't allow you that first block of income as tax-free, so you're pretty much paying 20% until you hit 30,000pounds, and then it's 40%. [One cool thing about Ireland: if you are an author, painter, musician, etc., and your income is from those activities, I believe it's not taxed.]
As to medical care: Apparently waiting lists for public healthcare are
really bad in Ireland. Medical cards are needs-tested, and only around 1/3 of the Irish have one. "Those without a Medical Card or private health insurance, and their dependents, can receive medical services free or at a subsidised rate from the Treatment Benefit Scheme, which takes into account the compulsory Social Insurance Fund (PRSI) contributions they have made." Otherwise, the following applies
http://www.citizensinformation.ie/en/health/health_system/health_services_and_visitors_to_ireland.html and
http://relocatingtoireland.com/irish-essentials/healthcare-in-ireland/#An-Overview-of-the-Irish-Healthcare-System
