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    New 45% tax band for higher earners announced in Scottish Budget

    by Pa Scotland Reporters Dec 19, 2023 3 minutes
    Source: PA Wire

    A new tax band of 45p in the pound will be created in Scotland, the Deputy First Minister has announced.

    Shona Robison said in her Budget statement at Holyrood on Tuesday that the “advanced” band will apply to those earning between £75,000 and £125,140.

    The top rate of tax, levied against those earning above this figure, will rise by 1% next year to 48p in the pound.

    In other areas of tax, the three

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