Scottish high-earners to pay more income tax than elsewhere in UK

For those earning more than £150,000, income tax will be set at 46% - an increase of one percentage point. Under the changes, lower earners will pay less income tax, with the personal allowance and ‘starter' tax threshold raised to £11,850. Mackay said the government would freeze the basic rate at 20%, for those earning more than £13,850. He added the new ‘starter' band, combined with the increase in the personal allowance, would ensure no-one earning less than £33,000 would pay any more in tax than they do now and would in fact pay less next year.  The new ‘starter' rate also means t...