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Shona Robison deputy first minister and cabinet secretary for finance delivered the Scottish government’s 2025-26 Budget on 4 December. The key tax announcements are as follows:
- the higher advanced and top rate thresholds for Scottish income tax will be maintained at £43 662 £75 000 and £125 140;
- the basic and intermediate thresholds will be increased to £15 397 and £27 491;
- during the current parliament the Scottish government will not introduce any new bands or increase the rates of Scottish income tax and the starter and basic rate bands will be uprated by at least inflation;
- the residential and non-residential rates and bands of land and buildings transaction tax (LBTT) will be maintained at their current level;
- the additional dwelling supplement (ADS) will increase from 6% to 8% from 5 December 2024 but will not apply to transactions for...
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