2020/21 | 2019/20 | 2018/19 | |
---|---|---|---|
Single person | £12,500 | £12,500 | £11,850 |
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 | 2020/21 | 2019/20 | 2018/19 |
---|---|---|---|---|
Personal allowance | 0% | £12,5001 | £12,5001 | £11,8501 |
Starter rate | 19% | £2,085 | £2,049 | £2,000 |
Basic tax rate | 20% | £10,573 | £10,395 | £10,150 |
Intermediate rate | 21% | £18,272 | £18,486 | £19,430 |
Higher rate | 41% | £106,570 | £106,570 | £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