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Watch: New income tax band in Scotland

Higher earners in Scotland are to pay more income tax, the Scottish government has announced.

A new 45% band will be introduced for people earning between £75,000 and £125,140 - meaning they will pay more tax than they currently do.

The top rate of tax, paid by those earning more than £125,000, will also rise from 47% to 48%.

Finance Secretary Shona Robison confirmed the move as she unveiled the government's budget for next year.

The tax changes mean Scotland will have six income tax bands while the rest of the UK has three.

19 December 2023

Scottish government

Scotland economy

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