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This is a freeview 'At a glance' guide to Scottish Income Tax rates.           

What is the Scottish rate of Income Tax? What is the rate of Scottish Tax?      

Scottish Income Tax only applies to non-savings income. The personal savings allowances, therefore, apply for Scottish taxpayers. 

Tax Bands & Rates

 

 

Income band £

Rate

Tax rate %

2021-22

2020-21 

2019-20 

2018-19 

Personal allowance (tax-free band)         

 0  

£0-12,570

 £0-12,500

£0-12,500

 £0-11,850

Starter rate

19

£12,570 - 14,667

£12,500-14,585

£12,500-14,549

£11,850-13,850

Basic rate

20

£14,667 - 25,296

£14,586-25,158

£14,549-24,944

£13,850-24,000

Intermediate rate

21

£25,296 - 43,662

£25,159-43,430

£24,944-43,430

£24,000-43,430

Higher rate

41

£43,662 - 150,000

£43,430-150,000

£43,430-150,000

£43,430-150,000

Additional rate

46

£150,000+

£150,000+

£150,000+

£150,000+

 
See below for rates for 2017-18

Despite the differences between Scottish Income Tax rates and the rest of the UK, the following reliefs will still operate in the same way, giving the same relief:

Scottish taxpayers who receive a social security lump sum will be taxed at the appropriate Scottish tax rate.

2017-18

The rates for 2017-18 were the same as the UK rates with the exception of the higher rate threshold which Scotland kept at £43,000, whereas the rest of the UK increased this to £45,000.

This means the Scotland basic rate band was £31,500 in 2017-18, as the personal allowance moved to £11,500, along with the rest of the UK.

Scottish rates and bands for 2017-18

Rate %

Band of income

£

Personal allowance 0 Up to 11,500
Basic rate 20 Above 11,500 up to 43,000
Higher rate 40 Above 43,000 up to 150,000
Additional Rate 45 Above 150,000

 

Useful guides on this topic

Scottish Income Tax
From 6 April 2016, Scotland set its own Income Tax rates. What is the rate of Scottish Income Tax? What implications does it have?

Scottish Income Tax: Am I a Scottish taxpayer?
Who does the Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?


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