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Budget 2018: Divergence of higher rates of income tax between England and Scotland

Divergence of higher rates of income tax...

Alan Turner, partner and head of tax for KPMG in Scotland comments on Budget 2018.

Alan Turner - Partner and Head of Tax for Scotland at KPMG

Partner, Head of Tax in Scotland

KPMG in the UK


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Alan Turner, partner and head of tax for KPMG in Scotland, said:

“Bringing forward the commitments made in the Conservative’s election manifesto to increase the personal allowance to £12,500 and higher rate threshold to £50,000 from April 2020 to April 2019, the Chancellor has posed a challenge to Derek Mackay as he prepares for the Scottish Budget on 12 December. If he does not follow the Chancellor’s changes, the divergence between income tax paid by higher earning taxpayers in Scotland and the rest of the UK would become more significant.”


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