The Scottish parliament has confirmed the tax rates applicable for 2017/18.

  • Scottish income tax rates remain the same as the rest of the UK.
  • The higher rate threshold increases in line with inflation to £43,000 compared with £45,000 in the rest of the UK.
  • The personal allowance and additional rate thresholds remains the same as the UK's
  • No changes are made to rates and thresholds for the Land & Buildings Transaction Tax (LBTT).


Scottish income tax

Scottish Income Tax: Am I a Scottish taxpayer?

Land & Buildings Transaction Tax (LBTT)