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Source · Scottish Parliament Committees · Finance and Public Administration Committee

Recommendation 1

1 Recommendation Income tax
Recommendation · verbatim

The Committee repeats its calls for the Scottish Government to work with the UK Government to address the anomalies arising from how Scottish income tax rates interact with UK national insurance and personal allowance policies. This work should include understanding and resolving potential behavioural impacts.

No response text is recorded for this recommendation.

Source

Committee
Finance and Public Administration Committee
Report
Report on the Scottish Budget 2026-27
SP Paper 986
05 Feb 2026
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Timeline

Recommendation age 0.6 yr
Report published 05 Feb 2026