A progressive future for income tax in Scotland?
Article
The Scottish government begins the budget process for Scotland on 12 December 2018, publishing its draft budget for 2019/20. This will see the Scottish government set out its plans for devolved taxes and spending in devolved policy areas for the coming year.
The draft budget will face parliamentary scrutiny over the coming months before being finalised, potentially with amendments, before the end of February 2019. Given the current make-up of the Scottish parliament, and the minority SNP government, the Scottish government will need one or more opposition parties to back their plans.
This briefing report looks ahead to the Scottish government’s draft budget for 2019/20, focusing on some of the implications of changing the devolved higher rate tax threshold in Scotland.
Related items

What is the left for?: The case for a politics of reciprocism
Liberal democratic capitalism has failed to give many people good lives, and the future looks less promising than the past.
Wildfires and climate change | Dave Hawkey from IPPR Scotland speaks to Lewis Goodall on LBC
Europe’s heatwaves and the wildfires in the Cairngorms are a stark reminder that climate extremes are here. The Scottish government must act now with a clear plan to prepare for what's coming.
“I feel quite unsettled and unsafe”: Young people, belonging, and the broken promise of childhood
Young people in England feel less secure, supported and connected than a decade ago. Based on nearly 200 conversations, this blog explores why childhood feels more stressful and less joyful.