Scotland's Deputy First Minister, Shona Robison, delivered the Statement for the Scottish Budget 2026 to 2027 on 13 January 2026. 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 16,537 - 19% Starter Rate
- GBP 16,538 to GBP 29,526 - 20% Basic Rate
- GBP 29,527 to GBP 43,662 - 21% Intermediate Rate
- GBP 43,663 to GBP 75,000 - 42% Higher Rate
- GBP 75,001 to …