Tax Rates
Scotland
| Tax band | Tax rate | Taxable income |
|---|---|---|
| Personal allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 – £15,397 |
| Scottish basic rate | 20% | £15,398 – £27,491 |
| Intermediate rate | 21% | £27,492 – £43,662 |
| Higher rate | 42% | £43,663 – £75,000 |
| Advanced rate | 45% | £75,001 – £125,140 |
| Top rate | 48% | Over £125,140 |
England, Wales & Northern Ireland
| Band | Tax rate | Taxable income |
|---|---|---|
| Personal allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,571-£50,270 |
| Higher rate | 40% | £50,271-£125,140* |
| Additional rate | 45% | Over £125,140 |
*Those earning more than £100,000 will see their personal allowance reduced by £1 for every £2 they earn over the threshold, meaning that anyone who earns more than £125,140 will pay tax on all the income they earn.
Scotland
| Tax band | Tax rate | Taxable income |
|---|---|---|
| Personal allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 – £15,397 |
| Scottish basic rate | 20% | £15,398 – £27,491 |
| Intermediate rate | 21% | £27,492 – £43,662 |
| Higher rate | 42% | £43,663 – £75,000 |
| Advanced rate | 45% | £75,001 – £125,140 |
| Top rate | 48% | Over £125,140 |
England, Wales & Northern Ireland
| Band | Tax rate | Taxable income |
|---|---|---|
| Personal allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,571-£50,270 |
| Higher rate | 40% | £50,271-£125,140* |
| Additional rate | 45% | Over £125,140 |
Scotland
| Tax band | Tax rate | Taxable income |
|---|---|---|
| Personal allowance | 0% | Up to £12,570 |
| Starter rate | 19% | £12,571 – £15,397 |
| Scottish basic rate | 20% | £15,398 – £27,491 |
| Intermediate rate | 21% | £27,492 – £43,662 |
| Higher rate | 42% | £43,663 – £75,000 |
| Advanced rate | 45% | £75,001 – £125,140 |
| Top rate | 48% | Over £125,140 |
England, Wales & Northern Ireland
| Band | Tax rate | Taxable income |
|---|---|---|
| Personal allowance | 0% | Up to £12,570 |
| Basic rate | 20% | £12,571-£50,270 |
| Higher rate | 40% | £50,271-£125,140* |
| Additional rate | 45% | Over £125,140 |