Table 2: Proposed Scottish income tax bands and thresholds, 2025-26BandTaxable IncomeRateStarter rate£12,571* - £15,39719%Basic rate£15,398 - £27,49120%Intermediate rate£27,492 - £43,66221%Higher rate£43,663 - £75,00042%Advanced rate**£75,001 - £125,14045%Top rate**Over £125,14048** Assumes individuals are in receipt of the standard UK personal allowance (£...