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 |