Scotland's Deputy First Minister, Shona Robison, delivered the Statement for the Scottish Budget 2025 to 2026 on 4 December 2024. One of the key tax-related measures of the budget is the revision of the individual income tax bands as follows, including an increase in the Starter and Basic Rate bands:

• GBP 12,571* to GBP 15,397 - 19% Starter Rate
• GBP 15,398 to GBP 27,491 - 20% Basic Rate
• GBP 27…