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Scottish rates and bands for 2020/21

Bands Band name Rates (%)
Over £12,500*-£14,585 Starter Rate 19
Over £14,585-£25,158 Basic Rate 20
Over £25,158-£43,430 Intermediate Rate 21
Over £43,430-£150,000** Higher Rate 41
Above £150,000** Top Rate 46

Source: Scottish Income Tax 2020/21

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000




Scottish rates and bands for 2019/20

Bands Band name Rates (%)
Over £12,500*-£14,549 Starter Rate 19
Over £14,549-£24,944 Basic Rate 20
Over £24,944-£43,430 Intermediate Rate 21
Over £43,430-£150,000** Higher Rate 41
Above £150,000** Top Rate 46

Source: Scottish Income Tax 2019/20

* Assumes you are in receipt of the Standard UK Personal Allowance

** Personal Allowance reduced by £1 for every £2 earned over £100,000




Note: These tables are provided for guidance only.

TAX ADVICE WHICH CONTAINS NO INVESTMENT ELEMENT IS NOT REGULATED BY THE FINANCIAL CONDUCT AUTHORITY.