苏格兰提高了所得税的门槛,但冻结了较高的等级,影响到中等收入者。 Scotland raises income tax thresholds but freezes higher bands, affecting middle earners.

苏格兰正在将基本和中等所得税阈值提高到16 537英镑和2026-27年的29 526英镑,使低收入者受益,并使55%以上的苏格兰人支付的工资低于联合王国其他国家的居民。 Scotland is increasing basic and intermediate income tax thresholds to £16,537 and £29,526 by 2026–27, benefiting lower earners and keeping over 55% of Scots paying less than residents in other UK nations. 然而,到2028年到29年冻结更高的税级,到2026年到27年再将大约106,000人推入更高的税级,从而随着时间的推移增加中等收入收入者的税收。 However, freezing higher tax bands until 2028–29 will push about 106,000 more into higher tax brackets by 2026–27, increasing taxes for middle-income earners over time. 政府还计划从2028年4月开始,为价值100万英镑或以上的住房设立新的理事会税带,以便每个地方当局筹集大约50万英镑。 The government also plans new council tax bands for homes valued at £1 million or more, starting April 2028, to raise around £500,000 per local authority. 目前正在考虑征收私人喷气式飞机税,理事会的资金按实值计算将增加2%。 A private jet tax is under consideration, and council funding will rise 2% in real terms. 总体一揽子计划,包括社会保障支助,估计每个家庭每年可提供480英镑的福利,75%的纳税人预计不会每况愈下。 The overall package, including social security support, is estimated to deliver £480 in annual benefits per household, with 75% of taxpayers expected to remain no worse off.