The Scottish Government have confirmed that all Scottish income tax rates will be frozen for 2017/18, and the higher rate threshold will remain at £43,000. 

It had previously been announced that the higher rate threshold in Scotland would rise in line with inflation, but the SNP has now agreed with the Scottish Green party that this increase will not happen.

The higher rate threshold in the rest of the UK will increase to £45,000 from April 2017.


Our subscriber guide: Scottish Income Tax

The Scottish Government's announcement can be found here.