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|
|Basic tax rate||20%||£10,956||£10,629||£10,573|
|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