Following on from our recent coverage on the Scottish budget, there have been ongoing negotiations between the parties to pass the budget through the Scottish Parliament. An agreement was recently reached which has resulted in changes being made to the previously announced 2018–19 tax bands and rates for non-savings income of Scottish taxpayers.

The key change from the December 2017 proposals is that the 2018/19 higher rate band is now expected to start at the lower level of £43,431. The higher rate band in the rest of the UK starts at £46,350.