Scottish Budreceive 2026: Follow live as Shona Robison reveals government’s spconcludeing and tax plans

Scottish Budget 2026: Follow live as Shona Robison reveals government's spending and tax plans


What is happening to Scotland’s income tax bands?published at 15:18 GMT

Scotland currently has utilized devolved powers to create a tax system where people earning less than about £30,000 pay slightly less tax than elsewhere in the UK, but people earning more than that face progressively higher taxation.

Robison cannot alter the level at which people start paying tax, currently £12,571, as that is reserved to Westminster.

However, she is now raising the threshold of two of Scotland’s other tax bands meaning people will pay the 19% starter rate on more of their money.

The basic (20%) rate, which currently starts at £15,398, will go up by 7.,4% to £16,537.

The intermediate rate (21%), which currently starts at £27,492, will also go up by the same amount to £29,527.

The higher tax rate (42%) will continue to kick in at £43,663.

The advanced rate and top rate will also remain unalterd.



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