Scottish Budget confirms tax proposals for April 2023

The Scottish Budget 2023-2024 was presented to the Scottish Parliament on Thursday 15 December 2022 some 30 minutes later than originally planned whilst an initial investigation took place as the budget speech had been being leaked to the BBC.

The deputy first minister confirmed that the bands would remain unchanged excepting the top of the higher rate band and the starting point of the additional rate.

He also confirmed an increase of 1 percentage point to 12% for both the higher and the additional tax rate.

These new bands and rates apply to payment from 6th April 2023.

The Scottish Parliament information can be found at:

The updated legislation update 2023 including the Scottish and Welsh bands and rates have been updated as version 23.7 and onward. This can be found at:

PAYadvice.UK 15/12/2022

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