The Scottish government has published the Budget for 2022-23, which was laid before the Scottish Parliament on 9 December 2021. With respect to taxation, the budget includes plans to:
- Maintain the income tax rates, with an increase in the starter band, basic band thresholds by CPI inflation (3.1%), while the higher and top rate thresholds will remain frozen as follows:
- over GBP 12,570 to 14,732 - 19% Starter Rate
- over GBP 14,732 to 25,688 - 20% Scottish Basic Rate
- over GBP 25,688 to 43,662 …