We continue to have the fairest income tax anywhere in the UK with 55 per cent of taxpayers paying less in Scotland than they would elsewhere in the UK.
At the same income, 99 per cent of income taxpayers will pay the same or less than last year with the Starter and Basic rate bands increasing with inflation.
Against the backdrop of austerity and a real terms reduction to the total Scottish budget, our tax system this year alone will mean we have an additional £68 million to invest in protecting our cherished public services.
This funding will support increased investment in our hospitals, schools and businesses. It will also ensure that taxpayers in Scotland continue to get the best deal anywhere in the UK, with free medicine, free university and a transformative expansion of childcare. Read more about what’s in the budget here.