All other thresholds remain unchanged.1Scottish Budget 2022 to 2023. (2021, December). Retrieved from <a href="https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2021/12/scottish-budget-2022-23/documents/scottish-budget-2022-23/scottish-budget-2022-23/govscot%3Adocument/scottish-budget-2022-23.pdf" target="_blank">https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2021/12/scottish-budget-2022-23/documents/scottish-budget-2022-23/scottish-budget-2022-23/govscot%3Adocument/scottish-budget-2022-23.pdf</a>
The SFC estimates that the Scottish Government's decision to freeze the higher rate threshold at £43,662 results in additional revenues to the Scottish Government of £106 million compared to what would have been raised if this threshold had been increased in line with inflation.