Hold Scottish income tax bands and rates
“We will not increase the number of bands or their rates over the lifetime of the next parliament.”
- Promised
Where it stands
A pledge about Scottish income tax, which the Scottish Parliament sets. The SNP leads the Scottish Government (First Minister John Swinney), so each year's Scottish rate resolution tests it, starting with 2027-28. The manifesto introduces it "accepting that all governments require flexibility to respond to material changes in circumstances". It covers the number of bands and their rates, not the thresholds.
What has happened
- Apr 2026The SNP publishes its Scottish Parliament manifesto, pledging not to add income tax bands or raise rates, Promised
About the cost
No cost against current policy: the pledge rules out adding bands or raising rates. No costing of it has been published.
More detail
Sources (3)
How cards are checked
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