Scottish Budget 26/27 - Income Tax Changes
The Scottish government has announced changes to two of Scotland’s six income tax bands in its draft budget for 2026–27. Under the proposals, the thresholds for the starter, basic and intermediate rates will rise by 7.4%, effectively cutting tax for lower earners. However, the thresholds for the higher, advanced and top rates will be frozen at current levels until at least 2028–29. As a result, an