Much of the speculation in the build-up to the Scottish budget yesterday focused on the possibility of the introduction of yet another new income tax band for the well off. And So it came to pass. Speaking at Holyrood yesterday afternoon, Deputy First Minister and Finance Secretary Shona Robison announced a new ‘advanced rate’ of 45 per cent for those earning between £75,000 and £125,140, meaning they will pay more tax than they currently do. Meanwhile, Scotland’s top rate of tax, levied against those earning more than £125,000, will also rise next year, by 1 per cent, to 48 per cent. The ‘starter’ and ‘basic’ rate bands (note, not the