-
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 - 2,827
|
Starter rate
|
19
|
| 2,828 - 14,921 |
Basic rate
|
20
|
| 14,922 - 31,092 |
Intermediate rate
|
21
|
| 31,093 - 62,430 |
Higher rate
|
42
|
|
62,431 - 125,140
|
Advanced rate
|
45
|
|
Over 125,140
|
Top rate
|
48
|
-
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 - 2,306
|
Starter rate
|
19
|
| 2,307 - 13,991 |
Basic rate
|
20
|
|
13,992 - 31,092
|
Intermediate rate
|
21
|
|
31,093 - 62,430
|
Higher rate
|
42
|
|
62,431 - 125,140
|
Advanced rate
|
45
|
|
Over 125,140
|
Top rate
|
48
|