the budget for 2021 in the Scottish Parliament, Kate Forbes said the pandemic had “shaken our society and economy to their core”.Here's five things from the SNP minister's speech you need to know.Scotland's tax bands stay the same, though will increase with inflation.The majority of taxpayers in Scotland will pay slightly less income tax than the rest of the UK - although this figure only amounted to around £20 last year.Forbes will freeze the top tax rate at £150,000 and claimed taxes will go down for all Scots compared with this year.On the Land and Buildings Transaction Tax, which is levied on home purchases, Forbes last year announced a nil rate would be applied on transactions up to £250,000.She said the change was always meant to be.
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