Scottish rates and bands for 2022 to 2023
At the Scottish Budget on 9 December 2021, the Cabinet Secretary for Finance and the Economy set out the proposed Income Tax rates and bands for 2022 to 2023. If agreed to by the Scottish Parliament, a Scottish Rate Resolution will give effect to the Income Tax policy set out below.
The rates and bands in the table below are based on the UK Personal Allowance in 2022 to 2023, which is £12,570, as confirmed by the UK Government at their 2021 Autumn Budget.
| Bands | Band name | Rate |
| Over £12,570* – £14,732 | Starter Rate | 19% |
| Over £14,732 – £25,688 | Scottish Basic Rate | 20% |
| Over £25,688 – £43,662 | Intermediate Rate | 21% |
| Over £43,662 – £150,000** | Higher Rate | 41% |
| Over £150,000** | Top Rate | 46% |
* assumes individuals are in receipt of the Standard UK Personal Allowance.
** those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.
Last years Scottish rates and bands for 2021 to 2022
On 25 February 2021 the Scottish Parliament set the following Income Tax rates and bands for 2021 to 2022, which will take effect from 6 April 2021.
The UK Government confirmed at its Budget on 3 March 2021 that the UK-wide Personal Allowance will increase to £12,570 in 2021 to 2022.
| Bands | Band name | Rate |
| Over £12,570* – £14,667 | Starter Rate | 19% |
| Over £14,667 – £25,296 | Scottish Basic Rate | 20% |
| Over £25,296 – £43,662 | Intermediate Rate | 21% |
| Over £43,662 – £150,000** | Higher Rate | 41% |
| Over £150,000** | Top Rate | 46% |
* assumes individuals are in receipt of the Standard Personal Allowance.
** those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.
Previous Scottish rates and bands for 2020 to 2021
On 4 March 2020 the Scottish Parliament set the following income tax rates and bands for 2020 to 2021.
| Bands | Band name | Rate |
|---|---|---|
| Over £12,500* – £14,585 | Starter Rate | 19% |
| Over £14,585 – £25,158 | Scottish Basic Rate | 20% |
| Over £25,158 – £43,430 | Intermediate Rate | 21% |
| Over £43,430 – £150,000** | Higher Rate | 41% |
| Over £150,000** | Top Rate | 46% |
* assumes individuals are in receipt of the Standard UK Personal Allowance.
** those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.
Scottish rates and bands for 2019 to 2020
On 19 February 2019 the Scottish Parliament set the following income tax rates and bands for 2019 to 2020.
| Bands | Band name | Rate |
| Over £12,500-£14,549 | Starter Rate | 19% |
| Over £14,549-£24,944 | Scottish 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% |
These rates assume the person is receiving the Standard UK Personal Allowance for tax-free income of £12,500. Personal Allowance is reduced by £1 for every £2 earned over £100,000.
Scottish rates and bands for 2018 to 2019
On the 20 February 2018 the Scottish Parliament set the following income tax rates and bands for 2018 to 2019.
| Band | Band name | Rate |
|---|---|---|
| Over £11,850 to £13,850 | Starter Rate | 19% |
| Over £13,850 to £24,000 | Basic Rate | 20% |
| Over £24,000 to £43,430 | Intermediate Rate | 21% |
| Over £43,430 to £150,000 | Higher Rate | 41% |
| Over £150,000 | Top Rate | 46% |
These rates assume the person is receiving the Standard UK Personal Allowance for tax-free income of £11,850. Personal Allowance is reduced by £1 for every £2 earned over £100,000.
Note: All the data on this site is collected from the Scottish Government website (gov.scot)