Please see the following table setting out changes to Scottish Income Tax since the start of this parliamentary session.Table 1: Scottish Income Tax Policy: Income Tax Rates and Bands, 2021-22 – 2023-24 2021-222022-232023-24Band NameIncome RangeRateIncome RangeRateIncome RangeRateStarter Rate£12,571* - £14,66719%£12,571* - £14,73219%£12,571* - £14,73219%Basic Rate£14,668 - £25,29620%£14,733 - £25,68820%£14,733- £25,68820%Intermediate Rate£25,297 - £43,66221%£25,689 - £43,66221%£25,689 - £43,66221%Higher Rate£43,663 - £150,000**41%£43,663 - £150,000**41%£43,663 - £125,140**42%Top RateOver £150,000**46%Over £150,000**46%Over £125,140**47%* Assumes individuals are in receipt of the Standard UK Personal Allowance** Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000Table 2: Scottish Income Tax Policy: Income Tax Rates and Bands, 2024-25 – 2025-26 2024-252025-26Band NameIncome RangeRateIncome RangeRateStarter Rate£12,571* - £14,87619%£12,571*- £15,39719%Basic Rate£14,877- £26,56120%£15,398 - £27,49120%Intermediate Rate£26,562 - £43,66221%£27,492 - £43,66221%Higher Rate£43,663 - £75,00042%£43,663 - £75,00042%Advanced Rate£75,001 - £125,140**45%£75,001 - £125,140**45%Top RateOver £125,140**48%Over £125,140**48%* Assumes individuals are in receipt of the Standard UK Personal Allowance** Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000 S6W...