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Scottish rates and bands for 2018/19

Bands Band name Rates (%)
Over £11,850*-£13,850 Starter Rate 19
Over £13,850-£24,000 Basic Rate 20
Over £24,000-£43,430 Intermediate Rate 21
Over £43,430-£150,000** Higher Rate 41
Above £150,000** Top Rate 46

Source: Scottish Income Tax 2018/19

* 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 2017/18

Bands Band name Rates (%)
Over £11,500*-£43,000 Starter Rate 20
Over £43,000-£150,000** Higher Rate 40
Above £150,000** Top Rate 45



Source: Scottish Income Tax 2017/18

* 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.