Scotland Increasing Individual Income Tax Starter and Basic Rate Bands as Part of Budget for 2026 to 2027

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 …