Scotland's Deputy First Minister, Shona Robison, delivered the Statement for the Scottish Budget 2024 to 2025 on 19 December 2023. One of the key tax-related measures of the budget is the revision of the individual income tax rate/bands as follows, including the introduction of a new "Advanced Rate" band with a rate of 45% on income over GBP 75,000, as well as a 1% increase in the top rate to …