Since the 2018/19 tax year the Scottish Government has had different Income Tax rates and bands from the rest of the UK.
|Income taxed at||Rate||2019/20||2018/19|
|Basic tax rate||20%||£10,395||£10,150|
|Top rate||46%||above £150,000||above £150,000|
This is the first tax year that the Scottish Government had different Income Tax bands to the rest of the UK.
|Band name||Band||Rate (%)|
|Basic rate||Over £11,5001 - £43,000 (£31,500)||20|
|Higher rate||Over £43,000 - £150,0002 (£107,000)||40|
|Additional rate||Above £150,0002||45|
1 Assumes the individual is in receipt of the standard UK personal allowance.
2 Personal allowance is reduced by £1 for every £2 earned over £100,000