Scotland Increasing Individual Income Tax Starter and Basic Rate Bands as Part of Budget for 2025 to 2026

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 27,492 to GBP 43,662 - 21% Intermediate Rate
• GBP 43,663 to GBP 75,000 - 42% Higher Rate
• GBP 75,001 to …