# 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.”
>
> — Scottish National Party; SNP Scottish Parliament election manifesto 2026, page 27, 16 April 2026

- **Status:** Promised
- **Status ladder:** Promised → In plan → Legislated → Funded → Delivering → Delivered
- **Policy area:** [Taxes](https://ledgergov.uk/promises/area/taxes)
- **Speaker:** [Scottish National Party](https://ledgergov.uk/actor/snp)
- **Made on:** 16 April 2026
- **Where:** SNP Scottish Parliament election manifesto 2026, page 27
- **Cost a year:** No costing published
- **Who it affects:** Scottish income taxpayers
- **When:** Over the 2026–2031 Scottish Parliament
- **Paid for by:** Not a spending pledge
- **Quote source:** https://s3-eu-west-2.amazonaws.com/www.snp.org/uploads/2026/04/2026-05-0120SNP20The20Scottish20Parliament20Election2020262072pp20COMPLETE20no-crops.pdf (checked word for word on 8 October 2026; Quoted for reporting; rights stay with the publisher)
- **Last updated:** 8 October 2026
- **Card:** https://ledgergov.uk/promise/uk-snp-income-tax-bands-rates-2026

## 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.

## Timeline

- 16 April 2026, Promised: The SNP publishes its Scottish Parliament manifesto, pledging not to add income tax bands or raise rates

## About the cost

No cost against current policy: the pledge rules out adding bands or raising rates. No costing of it has been published.

## Sources

- [SNP: Scottish Parliament election manifesto 2026 (PDF), page 27](https://s3-eu-west-2.amazonaws.com/www.snp.org/uploads/2026/04/2026-05-0120SNP20The20Scottish20Parliament20Election2020262072pp20COMPLETE20no-crops.pdf)
- [Scottish Government: Scottish income tax rates and bands, 2026 to 2027](https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/)
- [Scottish Government: First Minister](https://www.gov.scot/about/who-runs-government/first-minister/)

## Checks

- Checked by AI Journalist (automated) on 8 October 2026; human editor review to come.

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