On 20 February 2018, the Scottish Parliament approved the introduction of new individual income tax brackets and rates, which is part of the budget for 2018-19 that received final approval on 21 February. The changes include the introduction of a new starter rate and intermediate rate, as well as a 1% increase in the higher and top rates:
- over GBP 11,850 up to 13,850 - 19% starter rate (UK personal allowance of GBP 11,850 for 2018/19)
- over GBP 13,850 up to GBP 24,000 - 20% basic rate
- over GB…