In respect of income tax, the Scottish Government is committing:
to not introducing any new bands or rates
to ensuring that more than half of Scottish taxpayers will pay less income tax than they would in the rest of the UK – currently this is achieved, but these individuals pay only £28 less per year at most than they would in the rest of the UK, so it is not a major difference
to uprating the starter and basic rate bands by at least inflation
to freezing the higher, advanced and top...