Deputy First Minister Shona Robison announced the Scottish Government budget for 2024-25 on Tuesday 19th December, described as the toughest since the creation of the Scottish Parliament in 1999. Ms Robison, who is also the Scottish Finance Secretary, was charged with filling an estimated £1.5bn gap in Scotland’s books.
We have created a brief summary of the Income Tax changes announced and their impact on take home pay, plus Land & Buildings Transaction Tax Rates and Bands.
Access the update here – Thomson Cooper Scottish Budget 2024-25 Tax Update
The full collection of Scottish Budget documents can be found here.