Scottish Government
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The Scottish Government sets Scottish income tax rates and bands above the personal allowance, caps council tax rises in Scotland, and has proposed two new high-value council tax bands, I and J, for April 2028.18
What Scottish Government publishes
The Scottish Rate Resolution is voted by the Scottish Parliament each year before the start of the tax year.15
Where we cite Scottish Government
Numbers attributable to Scottish Government carry an inline source tick across taxbands.co.uk pages. See the method ledger for the full registry and the updated log for the date each figure was last verified.17