A Budget for Scotland

2026/7 Version

Income Tax
Rates in %, bands in £s pa
Rate (%) Band (£pa)
National Insurance
Rates in %, bands in £s pw
Rate (%) Band (£pw)
Scottish Benefits
UK (Reserved) Benefits

Results At A Glance

Gainers and Losers

Gaining:
Losing:
Unchanged:

These are counts of people living in households whose net income has increased, decreased, or stayed the same.

Revenues and Costs

Tax Revenues:
Benefit Spending:

These

Incentives to Work

Marginal Effective Tax Rates
Median :
Mean:

The Marginal Effective Tax Rate (METR) is the percentage of the next £1 you earn that is taken away in direct taxes and reduced income-related benefits. A METR of 0 means you keep all of the next £1, while 100% means it's all taken away.

Poverty

Headline Poverty Rate :
Child Poverty Rate:

The headline poverty rate is the percentage of the Scottish population that live in households with income below 60% of the median. The Child Poverty rate is the percentage of children in such households.

Inequality

Standard Measure (GINI):
Alternative Measure (Palma):

Gini and Palma are two commonly used measures of how unequal the distribution of income is.

Incomes

Mean Income:
Median Income:

These are changes in "Equivalised Before Housing Costs" income per person - income after taxes and benefits, with incomes adjusted ("equivalised") to allow for the fact that larger families need more income to reach the same standard of living.