Scottish Income Tax Rates December 19, 2017 9:30 am Rates of Income Tax in Scotland and the rest of the UK are set to diverge further following the Scottish Government’s Budget on the 14th December. The proposals include a new Starter Rate and Intermediate Rate, as well as an increase on the Higher and Top Rates of Income Tax. The proposals are designed to slightly reduce the tax burden on lower earners whilst taking more from those on higher incomes. Overall it raises an estimated £160m extra. [table id=1 /]