-
Income tax rates - Scotland
-
Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
-
Savings income and dividend income are taxed using UK tax rates and bands.
|
Band of taxable income
|
Rate
|
|
£
|
|
%
|
|
0 - 2,085
|
Starter rate
|
19
|
|
2,086 - 12,658
|
Basic rate
|
20
|
|
12,659 - 30,930
|
Intermediate rate
|
21
|
|
30,931 - 150,000
|
Higher rate
|
41
|
|
Over 150,000
|
Top rate
|
46
|
-
Income tax rates - Scotland
-
Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
-
Savings income and dividend income are taxed using UK tax rates and bands.
|
Band of taxable income
|
Rate
|
|
£
|
|
%
|
|
0 - 2,049
|
Starter rate
|
19
|
|
2,050 - 12,444
|
Basic rate
|
20
|
|
12,445 - 30,930
|
Intermediate rate
|
21
|
|
30,931 - 150,000
|
Higher rate
|
41
|
|
Over 150,000
|
Top rate
|
46
|