Income Tax – Scottish taxpayers
Income Tax – Rates & Bands (non-savings and non-dividend income for Scottish taxpayers)
| Rate | 2023/2024 (Threshold) | 2023/2024 (Rate) | 2024/2025 (Threshold) | 2024/2025 (Rate) |
|---|---|---|---|---|
| Starter rate | £12,570* | 19% | £12,570 | 19% |
| Basic rate | £14,732 | 20% | £14,876 | 20% |
| Intermediate rate | £25,688 | 21% | £26,561 | 21% |
| Higher rate | £43,662 | 41% | £43,662 | 42% |
| Advanced rate | N/A | N/A | £75,000 | 45% |
| Top rate | £125,140** | 46% | £125,140** | 48% |
*Threshold of taxable income above which basic rate applies assuming individual is in receipt of full UK personal allowance.
The Personal Allowance reduces by £1 for every £2 of income above £100,000 irrespective of age (under the income threshold).