HMRC have now confirmed the new rates for 2022-23, although the following rates are subject to parliamentary approval.
Income Tax Rate – Wales
|Additional rate||45%||Over £150,000|
Income Tax Rates – Scotland
|Top rate||46%||Over £150,000|
The Welsh rates will remain at parity with England whilst the Scottish rates have been increased. Once parliament have approved these rates they will become effective for 2022-2023 tax year.