Higher Personal Allowance – from 6th April the first £12,500 of income for most people will be tax-free
Increased Workplace Pension Contributions – minimum workplace pension contributions will rise from 5% to 8%. Employers must pay a minimum of 3% on qualifying earnings with employees paying enough to reach the combined 8% threshold.
Higher-rate Threshold – In Scotland the higher rate tax threshold of 41% (rUK = 40%) will kick in for income above £43,430. This is £6,570 lower than the £50,000 UK threshold meaning you will pay more tax north of the border.
Minimum wage – The National Minimum Wage for over 25s will rise by 4.9% from £7.83 to £8.21 from 1st April 2019.