The Scottish Budget 2023-2024 was presented to the Scottish Parliament on Thursday 15 December 2022.
After a short interruption, caused by a leak to the BBC, the proceedings got underway.
The main changes are in the top two income tax rates, which will rise by a penny in the pound from April 2023 taking the higher rate from 41p to 42p and the top rate from 46p to 47p.
The threshold at which people start paying the top tax rate is to drop from its current level of £150,000 to 125,140
These new bands and rates apply to payment from 6th April 2023.
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