Income tax rates in Scotland have been frozen until 2026 under SNP Government Budget plans.
Shona Robison, the Finance Secretary, announced that there would be no change to the rates before the next Holyrood election in 18 months’ time.
Meanwhile, the amount at which the basic and intermediate rates – 20 per cent and 21 per cent – is paid will increase by 3.5 per cent in the next financial year.
Robison told MSPs the change will see more workers paying the lower 19 per cent rate due to increasing wages.
Workers in Scotland earning more than £29,000 per year already pay more income tax than those living elsewhere in the UK.
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