Swinney said the decisions were “guided by our values and commitment to fairness”
John Swinney has increased income tax for higher earners while freezing the thresholds and rates for those on lower earnings.Swinney increased the higher rate from 41% to 42% and the top rate from 46% to 47%.
Swinney said: “We are asking people on higher incomes to contribute more than those on lower incomes.”The Deputy First Minister said the income tax changes would raise almost £130m for spending in the next year.The cash, he said, will be used towards spending on the NHS.
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