Publication - Regulation/directive/order
Scottish Rate Resolution 2026 to 2027: draft motion and explanatory note
Draft wording for a Scottish Rate Resolution which would implement the Scottish Income Tax rates and bands proposed in the Scottish Government’s Budget 2026-27, and includes explanatory commentary.
Scottish Government Explanatory Note: Scottish Rate Resolution 2026-27
Under section 80C of the Scotland Act 1998, the Scottish Parliament may pass a Scottish Rate Resolution (SRR) to set the rates and bands which will apply to Scottish non-savings, non-dividend taxable income for the following tax year. This note sets out draft wording for an SRR which would implement the Scottish Income Tax rates and bands proposed in the Scottish Government’s Budget 2026-27 and includes explanatory commentary.