Scottish budget: Finance secretary unveils tax and spending plans - BBC News
The new rate will apply to earnings between £75,000 and £125,140 - and the highest rate is going up from 47% to 48%.
Garry Tetley, tax partner at Deloitte, says the costs of running the country "continue to rise".

And he adds the lack of economic growth means that tax revenues will not keep pace with planned expenditure so options for the Scottish government are limited.

He says: "The Scottish Fiscal Commission estimate that today's announcements to introduce a new 45% rate, together with an increase in the top rate to 48%, will raise an additional £82m in 2024-25.

"This is in addition to an extra £307m through the freezing of the higher rate threshold. The additional tax for higher earners living in Scotland is growing in significance.

"The balance between efficient tax collection and attracting talent becomes ever more challenging."

Mr Tetley says the Scottish higher rate threshold remains at £43,662 for a fourth year running, which is still significantly lower than the UK higher rate threshold of £50,270. It has been frozen until 2027/28.

He adds: "Employees earning between these thresholds also pay 10% national insurance, which results in a combined marginal tax rate of 52% in this income bracket for those living in Scotland.

"Lower earners in Scotland continue to pay less tax than those in the rest of the UK; the break-even point for 2024-25 is £28,867."