|Basic||20%||£11,850 to £46,350||20%||£11,500 to £45,000|
|Higher||40%||£46,351 to £150,000||40%||£45,001 to £150,000|
|Additional||45%||Above £150,000||45%||Above £150,000|
These are the main rates which apply to earnings from employment, self-employment, pensions, foreign income, taxable benefits and income from property. Different rates may apply to unearned income, such as interest on savings and dividend income.
For non-savings and non-dividend income the Scottish Parliament has the power to set all income tax thresholds, except the personal allowance, as well as the Scottish Rate of Income Tax (SRIT) for Scottish taxpayers.
The income tax rates and bands for Scottish taxpayers are set out below.
|Starter||19%||£11,851 to £13,850||–||–|
|Basic||20%||£13,851 to £24,000||20%||£11,501 to £43,000|
|Intermediate||21%||£24,001 to £43,430||–||–|
|Higher||41%||£43,431 to £150,000||40%||£43,001 to £150,000|
|Top/Additional||46%||Above £150,000||45%||Above £150,000|
The definition of a Scottish tax payer is based on where an individual resides not where they work, so if an individual works in England but resides in Scotland the employer is obliged to apply the SRIT. HMRC informs employers when they need to apply the SRIT by issuing a Scottish tax code and appropriate tax tables.