Scottish Budget

This article includes a summary of the income tax changes announced in today's Scottish Budget and provides links to further details on the proposed income tax and social security changes.

Given the delay to the UK Budget, the rates and bands set out in the table below are based on an assumption that the Personal Allowance in 2020/21 will be frozen at £12,500, by the UK Government, at the UK Budget on 11 March 2020. This is based on the last commitments made by the UK Government, in the Autumn Budget 2018.

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