{"id":2107,"date":"2026-01-19T13:08:05","date_gmt":"2026-01-19T13:08:05","guid":{"rendered":"https:\/\/www.maccountingservices.co.uk\/?p=2107"},"modified":"2026-01-19T13:12:39","modified_gmt":"2026-01-19T13:12:39","slug":"scottish-budget-2026-27-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.maccountingservices.co.uk\/index.php\/2026\/01\/19\/scottish-budget-2026-27-what-you-need-to-know\/","title":{"rendered":"Scottish Budget 2026\/27 &#8211; What you need to know"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The Scottish Government has announced a range of changes that will effect individuals, homeowners and businesses across Scotland. Here&#8217;s a simple breakdown of the key points;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Income Tax<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basic and intermediate rate thresholds are increasing by 7.4%<\/li>\n\n\n\n<li>Higher, advanced and top rate thresholds are frozen. This means more people may gradually move into higher tax bands.<\/li>\n\n\n\n<li>Top rate remains 48% for income over \u00a3125,140.<\/li>\n\n\n\n<li><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Property &amp; Council Tax<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A new &#8220;mansion tax&#8221; will be introduced from April 2028 for properties worth over \u00a31million.<\/li>\n\n\n\n<li>Two new higher council tax bands will be created for homes valued between \u00a31m &#8211; \u00a32m and over \u00a32m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Transport<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Peak Ferry Fares removed for Orkney &amp; Shetland residents.<\/li>\n\n\n\n<li>Major investment in roads, ferries and railways.<\/li>\n\n\n\n<li>Air Departure Tax introduced (Highlands &amp; Islands exempt), including a private jet tax.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Welfare &amp; Education<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Scottish Child Payment rising to \u00a340 per week for families with babies under one (from 2027\/2028)<\/li>\n\n\n\n<li>Extra funding for colleges, universities and free school breakfast clubs.<\/li>\n\n\n\n<li>Free sport and swimming lessons for primary school pupils.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NHS &amp; Social Care<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a322.5bn allocated to health and social care<\/li>\n\n\n\n<li>Expansion of Hospital at Home beds and rollout of walk-in GP clinics.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you&#8217;re unsure how these changes may effect you or your business, getting advice early can make all the difference. Get in touch today on contact@maccountingservices.co.uk for guidance tailored to your situation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Scottish Government has announced a range of changes that will effect individuals, homeowners and businesses across Scotland. Here&#8217;s a simple breakdown of the key points; Income Tax Property &amp; Council Tax Transport Welfare &amp;<a class=\"read-more\" href=\"https:\/\/www.maccountingservices.co.uk\/index.php\/2026\/01\/19\/scottish-budget-2026-27-what-you-need-to-know\/\">Continue reading<\/a><\/p>\n","protected":false},"author":5,"featured_media":2111,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-2107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/2107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/comments?post=2107"}],"version-history":[{"count":2,"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/2107\/revisions"}],"predecessor-version":[{"id":2110,"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/2107\/revisions\/2110"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/media\/2111"}],"wp:attachment":[{"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/media?parent=2107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/categories?post=2107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.maccountingservices.co.uk\/index.php\/wp-json\/wp\/v2\/tags?post=2107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}