TL;DR
Winners:
- Those earning £11,500 to £33,000
- Those earning £43,527 to £58,461
Losers:
- Those earning £33,000 to £43,527
- Those earning £58,461 and up
Anomaly between £33,000 and £43,000
The two new bands introduced to the Scottish income tax system will indeed give some relief to those earning £11,500 to £33,000. But, in absolute terms, it will also give a greater benefit to those earning £33,000 to £43,000:
In relative terms, the benefit is greater to those earning £11,500 to £33,000:
Why has this happened? The reason is that two new tax bands have been added:
So let's add a missing row to the table in the BBC article:
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