Bands
Band name
Rate
Over £12,500* - £14,549
Starter Rate
19%
Over £14,549 - £24,944
Scottish Basic Rate
20%
Over £24,944 - £43,430
Intermediate Rate
21%
Over £43,430 - £150,000** Higher Rate
41%
Above £150,000**
Top Rate
46%
* Assumes individuals are in receipt of the standard UK personal allowance. ** Those earning more than £100,000 will see their personal allowance reduced by £1 for every £2 earned over £100,000. The proposals are dependent on securing the support of the Scottish Greens on Stage 1, Stage 2 and Stage 3 of the Budget Bill, as well as support for the Local Government Finance Order, and ensuring that the Scottish Rate Resolution and Non-Domestic Rates orders pass successfully through parliament.
According to BBC News Finance Secretary Derek Mackay said he was "pleased to have reached an agreement" minutes before the Holyrood budget debate was due to begin.
The stage one vote passed by 67 votes to 58, with one MSP abstaining.
The deal struck with the Greens - the third in consecutive years - includes: • £90m for the core local government settlement • Cap on council tax rises increased to 4.79% • A move to three-year local authority budgets • Legislation to allow councils to set a local "tourism tax" • Power for councils to set a levy on workplace car parking spaces • Cross-party talks on replacing the council tax
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Is the Policy devolved, reserved or mixed? 4 February 2019
As the Brexit storm continues unabated, UK policy makers are reminded that the four nations of the UK are affected by increasing and complex differences and that they should communicate, cooperate and collaborate.
A number of resources have been added to the Devolution Guidance on GOV.UK which include:
• Introduction to Devolution • Devolution Guidance for Policy Makers
• Devolution fact sheet • Devolution Postcard
In addition to these downloadable resources GOV.UK hosts separate pages that provide information about the devolution settlements for:
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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