Scotland's Deputy First Minister, John Swinney, delivered the Budget statement: 2023 to 2024 on 15 December 2022. One of the key tax-related measures of the budget is the revision of the individual income tax rate/brackets, including an increase in the higher and top individual income tax rates by 1% each and a reduction in the top rate threshold from GBP 150,000 to as follows: GBP 12,571* to GBP 14,732 - 19% Starter Rate GBP 14,733 to GBP 25,688 - 20% Basic Rate GBP 25,689 to GBP 43,662 - 21% Intermediate Rate GBP 43,663 to GBP 125,140** - 42% Higher Rate...