‘This will be undone by fiscal creep’

Government made changes to the income tax regime north of the border.

- 

By 2028-29, the number paying the higher rate or above could increase to 948,000— making up almost three in 10 (28.7%) of taxpayers, the experts forecast.

The number of workers paying higher income tax rates in Scotland is forecast to reach almost 950,000 in the next two years, with economic experts saying one in four taxpayers will be impacted next year alone.

And the tax cut was also scrutinised by expert Dan Neidle who pointed out that it may go down as the “smallest income tax cut in history”.

He wrote on X: “It’s small. A taxpayer earning £15,398 or more receives a small tax cut — £6.02 at £16,000, rising to £11.40 at £16,538 A taxpayer earning £27,492 or more receives an additional tax cut — £5.08 at £28,000, rising to £20.35 at £29,527