What does the Scottish Budget 2024 mean for individual taxpayers?

Brodies' tax specialist Alan Barr shares his key takeaways from the 2025-26 Scottish Budget covering the changes to income tax for Scottish taxpayers, an increase in LBTT / Additional Dwelling Supplement and Scotland's tax strategy setting out the next steps in the evolution of the tax landscape in Scotland.

Key areas discussed:

• Changes to income tax for Scottish taxpayers
• Increase in LBTT / Additional Dwelling Supplement
• Scotland's Tax Strategy setting out the Government's plan for future years