The Scottish parliament has confirmed the tax rates applicable for 2017/18.
- Scottish income tax rates remain the same as the rest of the UK.
- The higher rate threshold increases in line with inflation to £43,000 compared with £45,000 in the rest of the UK.
- The personal allowance and additional rate thresholds remains the same as the UK's
- No changes are made to rates and thresholds for the Land & Buildings Transaction Tax (LBTT).
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