Scottish rates and bands for 2024/25
| Bands | Band name | Rates (%) |
|---|---|---|
| Over £12,571*-£14,876 | Starter Rate | 19 |
| Over £14,877-£26,561 | Basic Rate | 20 |
| Over £26,562-£43,662 | Intermediate Rate | 21 |
| Over £43,663-£75,000 | Higher Rate | 42 |
| Over £75,001-£125,140** | Advanced Rate | 45 |
| Above £125,140 | Top Rate | 48 |
Source: Scottish Income Tax 2024/25
* 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 2023/24
| Bands | Band name | Rates (%) |
|---|---|---|
| Over £12,571*-£14,732 | Starter Rate | 19 |
| Over £14,733-£25,688 | Basic Rate | 20 |
| Over £25,689-£43,662 | Intermediate Rate | 21 |
| Over £43,663-£125,140** | Higher Rate | 42 |
| Above £125,140** | Top Rate | 47 |
Source: Scottish Income Tax 2023/24
* 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.
