Scottish Income Tax Rates for 2018-19 were announced during the Scottish Budget on 15 December 2017 but have already been increased.

Following the publication of the draft budget there have been ongoing negotiations to pass the Budget through the Scottish Parliament. An agreement was reached between the Scottish National Party and the Scottish Green Party on 31 January 2018, resulting in changes to the previously announced tax bands and rates for relevant non-savings income for 2018-19.

These changes mean Scottish taxpayers will start paying the 41% tax rate when their income exceeds £43,430, compared to the originally proposed threshold of £44,273. 

Links:

Scottish Income tax rates


 

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