The Scottish Parliament has announced that its Draft Budget 2019/20 will be published on 12 December 2018.

Scottish income tax has applied since April 2016, and is payable by Scottish taxpayers. This followed the introduction, in April 2015, of Land and Buildings Transaction Tax (LBTT) which replaced Stamp Duty Land tax in Scotland.

The Scottish budget in 2017 included major changes to Scotland's income tax rates and bands, resulting in middle and high earners paying more tax, whilst lower earners found themselves paying less.


Scottish Income Tax

Scottish Income Tax: Am I a Scottish taxpayer?

LBTT vs SDLT: comparing the rates and additional dwellings charge