John Swinney speaks after Chancellor lowers threshold for the additional rate of income tax paid by people in other parts of the UK
Sean Cockburn, chair of the Scottish technical committee at the Chartered Institute of Taxation, said high earners could expect to be hit when the December Budget is announced.
The UK Government said Scotland would receive an extra £1.5bn over the next two years due to spending decisions on devolved areas including health, education and business rates. “The outlook on public expenditure is dismal, absolutely dismal,” he added. “I do think it’s an austerity Budget because in the short term, the effect of inflation is absolutely corrosive.”
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