2021/22
2020/21
- 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 - 2,097 | Starter rate | 19 |
| 2,098 - 12,726 | Basic rate | 20 |
| 12,727 - 31,092 | Intermediate rate | 21 |
| 31,093 - 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 - 2,085 | Starter rate | 19 |
| 2,086 - 12,658 | Basic rate | 20 |
| 12,659 - 30,930 | Intermediate rate | 21 |
| 30,931 - 150,000 | Higher rate | 41 |
| Over 150,000 | Top rate | 46 |
