Table 6: Proposed Scottish tax bands and thresholds, 2024-25BandsBand nameRate (%)Over £12,570* - £14,876Starter19Over £14,877 - £26,561Basic20Over £26,562 - £43,662Intermediate21Over £43,663 - £75,000Higher42Over £75,001 - £125,140**Advanced45Above £125,140**Top48* Assumes individuals are in receipt of the standard UK personal allowance (£12,570 in 2024-25)
** Those earning more than £100,000 will see their personal allowance reduced by £1 for every £2 earned over £100,000
The UK government sets the personal allowance and this is unchanged from 2022...