Scottish Draft Budget 2017/2018

Scottish Draft Budget 2017/2018

The Scottish Finance Secretary, Derek Mackay, presented his draft budget to the Scottish Parliament on 15 December 2016.


Head of Tax, Scotland

KPMG in the UK


Also on

Stack of folders

Key highlights:

  • Income tax – higher rate threshold for ‘Scottish taxpayers’ to increase in line with inflation to £43,430
  • Key rates – Scottish basic rate 20%, Scottish higher rate 40%, Scottish additional rate 45%
  • No changes to Land and Buildings Transaction Tax (LBTT)
  • Scottish Landfill tax to increase in line with UK Landfill Tax

Autumn Statement 2016

Autumn Statement 2016

The Autumn Statement took place on 23 November. KPMG's coverage is available from this hub.

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