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Publication - Regulation/directive/order

Scottish Rate Resolution 2026 to 2027: draft motion and explanatory note

Published
13 January 2026
From
Cabinet Secretary for Finance and Local Government
Directorate
Tax Directorate
Topic
Economy, Money and tax, Scottish Budget
ISBN
9781806436354

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.

Supporting documents

Scottish Government Explanatory Note: Scottish Rate Resolution 2026-27
File type
3 page PDF
File size
148.2 kB
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