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2021 Scottish Budget

Finance Secretary Kate Forbes presented the Scottish Budget on 28 January 2021. Our summary focuses on the key announcements, including:

  • an increase in the starter band, basic band and higher rate threshold of income tax by inflation
  • freezing the top rate threshold of income tax in cash terms at £150,000
  • a continuation of the first-time buyer relief, which raises the nil-rate band for Land and Buildings Transaction Tax (LBTT) to £175,000

and is relevant to those clients who currently live or have a business which trades in Scotland; those who have Scottish resident employees; and those who are planning to expand their business or move to Scotland. Click here to view a sample. 

 We offer this product in various formats including:

  • personalised PDF - £130
  • non-personalised PDF - £110
  • personalised HTML - £145
  • content only - £110
  • client letter - £75

*members' discount applies to these prices for Practice Track Online subscribers with a full website with us.

Please contact us to place your order. 

Delivery - Client Letters & Content Only to be delivered by 11am on 29 January 2021 - PDF & HTML to be delivered by 2pm on 29 January 2021