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
What’s New: UK Minimum Wage in 2026 From 1 April 2026, the official minimum wage rates in the UK are increasing again. For workers aged 21 and over (the National Living Wage, NLW): £12.71 per hour — a 4.1 % rise. For those aged 18–20: the rate becomes £10.85 per hour. For 16–17-year-olds (and apprentices under certain conditions): £8.00 per hour. The daily accommodation offset — for workers provid
