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Summary

  • Adds 2025-26 Scottish income tax thresholds effective from 2025-04-06
  • Updates starter/basic rate threshold to £2,827
  • Updates intermediate rate threshold to £14,921
  • Higher rate, advanced rate, and top rate thresholds remain frozen

Test plan

  • Verify parameters load correctly
  • Run existing income tax tests to ensure no regressions

🤖 Generated with Claude Code

Update Scottish income tax thresholds effective from 2025-04-06:
- Starter/Basic rate threshold: £2,827
- Intermediate rate threshold: £14,921
- Higher rate threshold: £31,092 (frozen)
- Advanced rate threshold: £62,430 (frozen)
- Top rate threshold: £125,140 (frozen)

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
@nwoodruff-co nwoodruff-co merged commit 31a1436 into main Jan 13, 2026
2 checks passed
@nwoodruff-co nwoodruff-co deleted the update_sc_income_tax_rates branch January 13, 2026 15:46
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4 participants