Without stealth taxes (freezing the thresholds), allowing for CPI inflation, the thresholds should now be:

Tax-free allowance: £15,490
20% rate: up to £61,921
40% rate: up to £184,766 (assuming £25,000 cut reversed)
45% rate: above £184,766 (assuming £25,000 cut reversed)
Come up to Scotland and enjoy progressive taxation.

Personal AllowanceUp to £12,570 0%
Starter rate£12,571 to £15,397 19%
Scottish basic rate£15,398 to £27,491 20%
Intermediate rate£27,492 to £43,662 21%
Higher rate£43,663 to £75,000 42%
Advanced rate£75,001 to £125,140 45%
Top rateOver £125,140 48%
 
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