The Scottish government announced the Budget for 2021-22 on 28 January 2021, which has been laid before the Scottish Parliament. With respect to taxation, the budget includes plans to:

• Maintain the income tax rates, with an increase in the starter band, basic band and higher rate threshold by CPI inflation (0.5%) and the top rate threshold to remain frozen at GBP 150,000:
  • over GBP 12,570 to 1…