Date lodged: 21 December 2016
To ask the Scottish Government how its income tax proposals will change the tax bills for taxpayers in each of the tax bands.
Answered by: Derek Mackay 12 January 2017
We set out our income tax proposals in the Draft Budget 2017-18 and they are as follows.
Proposed rates and bands
Scottish income tax rates
Scottish basic rate 20%
Above £11,500* up to £43,430
Scottish Higher rate 40%
Above £43,430 up to £150,000
Scottish Additional rate 45%
* Assumes person is in receipt of the Standard UK Personal Allowance.
** Personal Allowance is reduced by £1 for every £2 earned over £100,000.
These proposals protect low and middle income taxpayers - but generate extra revenue in every year of the rest of the Parliamentary term which we will invest in key public services, by asking higher rate taxpayers to forego a tax cut.
Overall 99% of adults would pay no more tax, given their current level of income, than in 2016-17.