Finance Secretary Kate Forbes has announced that all Scottish taxpayers will pay less in income tax next year.
In her Budget, she also said a temporary tax cut for homebuyers will come to an end.
Forbes unveiled her tax and spending plans at Holyrood today in what was her second Budget in post.
She did so against a backdrop of businesses, families and communities struggling to cope with the economic shock of the pandemic.
On tax, she referred MSPs to the five band income tax system introduced two years ago and said this structure will “remain unchanged”.
She added that the rate at which people pay the starter, basic and higher rate bands will increase by inflation.
She said: “This will see all Scottish taxpayers pay slightly less income tax next year than they will this year, based on their current income.”
On the Land and Buildings Transaction Tax, which is levied on home purchases, Forbes last year announced a nil rate would be applied on transactions up to £250,000.
In her statement, the Finance Secretary said the change was always meant to be temporary and said the nil rate band would return to £145,000 from April 1st.
She added that first time buyer relief will remain.
