2022/23 | 2021/22 | 2020/21 | |
---|---|---|---|
Single person | £12,570 | £12,570 | £12,500 |
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