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Parliamentary debates and questions

S5W-05869: Ash Denham (Edinburgh Eastern)

Scottish National Party

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 bands

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%


Above £150,000**

* 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.