The Scottish government has published the Budget for 2022-23, which was laid before the Scottish Parliament on 9 December 2021. With respect to taxation, the budget includes plans to:

• Maintain the income tax rates, with an increase in the starter band, basic band thresholds by CPI inflation (3.1%), while the higher and top rate thresholds will remain frozen as follows:
  • over GBP 12,570 to 14,7…