In a departure from Westminster policy, Scottish finance minister hikes basic and intermediate tax thresholds and plans two new council tax bands for high value properties, similar to the rUK mansion tax plan.

Shona Robison, finance minister of Scotland, told MSPs: ‘This is a budget focused on a brighter future for Scotland and the people who live here.’

The priority for Scotland is to ‘build a tax system that is more progressive,’ the minister stressed, presenting the 2026-27 Budget to the Scottish parliament, her last before she steps down as a SNP member of parliament.

While the rest of the UK faces years of frozen thresholds, Robison set out plans to raise income tax thresholds for lower earners from 6 April 2026.