- 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.
- 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.
2020/21
| 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 |
2019/20
| Band of taxable income |
Rate |
| £ |
|
% |
| 0 – 2,049 |
Starter rate |
19 |
| 2,050 – 12,444 |
Basic rate |
20 |
| 12,445 – 30,930 |
Intermediate rate |
21 |
| 30,931 – 150,000 |
Higher rate |
41 |
| Over 150,000 |
Top rate |
46 |
