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

 2019/202018/192017/18
Single person £12,500 £11,850 £11,500
  • 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 atRate2019/202018/19
Personal allowance 0% £12,5001 £11,8501
Starter rate  19% £2,049 £2,000
Basic tax rate 20% £10,395 £10,150
Intermediate rate 21% £18,486 £19,430
Higher rate 41% £106,570 £106,570
Top rate 46% above £150,000 above £150,000

2017/18

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

Assumes the individual is in receipt of the standard UK personal allowance.

Personal allowance is reduced by £1 for every £2 earned over £100,000

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