2018/19
2017/18
- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
| Band of taxable income | Rate | |
|---|---|---|
| £ | % | |
| 0 - 2,000 | Starter rate | 19 |
| 2,001 - 12,150 | Basic rate | 20 |
| 12,151 - 31,580 | Intermediate rate | 21 |
| 31,581 - 150,000 | Higher rate | 41 |
| Over 150,000 | Top rate | 46 |
- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
| Band of taxable income | Rate | |
|---|---|---|
| £ | % | |
| 0 - 31,500 | Basic rate | 20 |
| 31,501 - 150,000 | Higher rate | 40 |
| Over 150,000 | Additional rate | 45 |