On 20 February 2018, the Scottish Parliament approved the introduction of new individual income tax brackets and rates, which is part of the budget for 2018-19 that received final approval on 21 February. The changes include the introduction of a new starter rate and intermediate rate, as well as a 1% increase in the higher and top rates:

• over GBP 11,850 up to 13,850 - 19% starter rate (UK per…