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
| 2019/20 | 2018/19 | 2017/18 | |
|---|---|---|---|
| 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 at | Rate | 2019/20 | 2018/19 |
|---|---|---|---|
| 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 |
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