This is a preview. To continue reading please log in or Register to read this article

Pay and benefits: key differences in Scotland and Northern Ireland

Updating authors: Vince Ashall, Kate Upcraft and Nicky Stibbs, consultant editor (Scotland): Gillian MacLellan, consultant editor (Northern Ireland): Andrew Spratt

Future developments

Student loans (Scotland): The Scottish Government announced on 9 June 2018 that it will raise the student loan repayment threshold to £25,000, from April 2021. (This increase exceeds that announced in the Scottish Government's Draft Budget 2018/19, in which it said that it would raise the threshold to £22,000 by the end of the current parliamentary session.)

PAYE tax (Scotland): The Scottish Government announced income tax rates and thresholds for 2020/21 in the Scottish Budget on 6 February 2020. The income tax rates will not change. The basic rate threshold will be from over £14,585 to £25,158 and the intermediate rate threshold will be from over £25,158 to £43,430.