The Scottish Parliament has voted in favour of a package of measures that, for the first time in its history, set all income tax rates and bands for Scotland.

While rates will remain frozen, from 6 April 2017 the threshold at which people in Scotland start paying the higher tax rate will also remain at £43,000 – rather than increasing to £45,000 as in the rest of the UK. This means that some 350,000 Scottish taxpayers in the £43,000 to £45,000 income bracket will pay more income tax compared to those working in the rest of the UK.

This may have implications for Scottish donors who now find themselves in the higher rate tax band.

Scottish Income Tax proposed rates and bands 2017-18