On 31 January 2018, the Scottish Parliament passed a revised draft budget proposal for 2018-19 in the first vote. One of the main measures is the addition of two new individual income tax brackets (starter and intermediate rates), as well as an increase in the higher and additional rates by 1%, which is allowed under the tax power devolved to Scotland. The brackets and rates would be as follows: 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 GBP...