Changes to Scottish Tax - 24/25

Information about the updates to Scottish tax bandings for the tax year 2024 -2025, relevant for those who are resident in Scotland.

There are changes to Scottish tax rates for this financial year (24/25), as released in the Scottish Budget by the First Minister of Scotland.

Below are the Scottish Tax Rate changes, with the only changes being made to the Advanced and Top rate each. You can read further information about this here

SCOT2425

Personal Allowance is reduced by £1 for every £2 earned over £100,000