FOR ADVISERS ONLY
Income Tax Rates & Allowances (Scotland)
Prior to 6 April 2017 the tax bands and rates for Scottish rate taxpayers were the same as the rest of the UK.
Standard personal allowances
| 2022/23 | 2021/22 | 2020/21 | |
|---|---|---|---|
| Single person | £12,570 | £12,570 | £12,500 |
- Since 2016/17, all individuals will be entitled to the same personal allowance, regardless of the individuals’ date of birth.
- From 6 April 2010, the personal allowances will reduce by £1 for every £2 of income above £100,000 until they are nil.
Income Tax rates and taxable bands
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 | 2022/23 | 2021/22 | 2020/21 |
|---|---|---|---|---|
| Personal allowance | 0% | £12,5701 | £12,5701 | £12,5001 |
| Starter rate | 19% | £2,162 | £2,098 | £2,085 |
| Basic tax rate | 20% | £10,956 | £10,629 | £10,573 |
| Intermediate rate | 21% | £17,974 | £18,366 | £18,272 |
| Higher rate | 41% | £106,337 | £106,337 | £106,570 |
| Top rate | 46% | above £150,0002 | above £150,0002 | above £150,0002 |
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