The Scottish Parliament has approved the 2019/20 Scottish Budget, first presented on 12 December 2018. The Budget maintains current income tax rates, widening the gap between Scottish and UK higher-rate thresholds. It also increases the LBTT additional dwelling supplement to 4% and makes changes to LBTT non-residential rates with effect from 25 January 2019. See bit.ly/2NvnrzH.
The Scottish Parliament has approved the 2019/20 Scottish Budget, first presented on 12 December 2018. The Budget maintains current income tax rates, widening the gap between Scottish and UK higher-rate thresholds. It also increases the LBTT additional dwelling supplement to 4% and makes changes to LBTT non-residential rates with effect from 25 January 2019. See bit.ly/2NvnrzH.