The Scottish government has announced income tax changes that will see higher earners pay more than elsewhere in the UK – and lower earners pay less.
The country’s finance secretary, Derek Mackay, announced a new tax band of 21p for those earning more than £24,000.
But a starter rate of 19p in the pound will also be introduced, Mr Mackay confirmed in his draft budget.
Mr Mackay said the move will mean no one earning more than £33,000 in Scotland will pay more tax.
But the higher rate of tax will be increased from 40p to 41p and the top rate for those earning more than £150,00 will increase from 45p to 46p.
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