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Scotland's Deputy First Minister, Shona Robison, delivered the Statement for the Scottish Budget 2024 to 2025 on 19 December 2023. One of the key tax-related measures of the budget is the revision of the individual income tax rate/bands as follows, including the introduction of a new "Advanced Rate" band with a rate of 45% on income over GBP 75,000, as well as a 1% increase in the top rate to 48%: GBP 12,571* to GBP 14,876 - 19% Starter Rate GBP 14,877 to GBP 26,561 - 20% Basic Rate GBP 26,562 to GBP 43,662 - 21% Intermediate Rate GBP 43,663...