Scottish taxation policy

For the 2018-2019 tax year, the Scottish tax policy will be different from the remainder of the UK as the Scottish government has exercised its devolved right to vary the rate of income tax.

UK tax

Taxable incomeTax rate
Up to £11,8500%
£11,851 to £46,35020%
£46,351 to £150,00040%
over £150,00045%

Scottish tax bands

Taxable incomeTax rate
Up to £11,8500%
£11,850 to £13,85019%
£13,851 to £24,00020%
£24,001 to £43,43021%
£43,431 to £150,00041%
over £150,00046%
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