Tax rates & allowances

Personal tax rates and allowances are generally set for income tax years running to 5 April. Corporate rates and allowances are set for financial years running to 31 March.

07 Jan 2019

Scottish Budget 2018 income tax changes

Finance Secretary Derek Mackay delivered the 2019/20 Scottish Draft Budget on Wednesday 12 December 2018 setting out the Scottish government's financial and tax plans.

07 Jan 2019

Scottish Budget 2018 property tax changes

In the 2019/20 Scottish Draft Budget, Derek Mackay announced changes to Scottish Land and Buildings Transaction Tax.