Income Tax: Tax Allowances
(asked on 20th October 2026) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the impact of the Personal Allowance taper on the taxable income of those who fall into the Advanced Tax Rate band in Scotland.
This question was answered on 27th October 2026
The Personal Allowance is reserved and applies across the UK. The Personal Allowance is withdrawn by £1 for every £2 of adjusted net income above £100,000 and is fully withdrawn at £125,140.
However, income tax rates and tax band thresholds are devolved to the Scottish Government, which is responsible for setting these for Scottish taxpayers.