Junior Minister Kate Forbes delivered the Scottish Budget despite the scandal and resignation of the former Finance Minister Derek Mackay. The SNP decided it was prudent to go ahead with the presentation of the Budget as planned.
The announcement of tax bands and rates were fairly non-plus. Rates will remain the same the point at which higher rates of taxation become applicable were frozen with inflation rises for the lower bands.
The increases mean that there will be a little more money in a Scottish Tax payer’s pocket after tax.
The changes have to yet be ratified by the Scottish Parliament and assume that the personal allowance will remain at £12,500 for 20/21.