The Scottish Parliament has confirmed the income tax bands that will apply to Scottish taxpayers for 2019/20. The bands confirm the announcement made in the Draft Scottish Budget last December.
The 2019/20 income tax rates and bands for Scottish taxpayers on income (other than savings and dividend income) are as follows:
| Scottish Bands (£) |
Band name |
Scottish Rate (%) |
| 0 - 2,049 |
Starter |
19 |
| 2,050 - 12,444 |
Basic |
20 |
| 12,445 - 30,930 |
Intermediate |
21 |
| 30,931 - 150,000 |
Higher |
41 |
| Over 150,000 |
Top |
46 |
Scottish taxpayers are entitled to the same personal allowance as individuals in the rest of the UK which for 2019/20 is £12,500. The allowance is reduced by £1 for every £2 of adjusted net income in excess of £100,000.
The UK higher rate tax point for 2019/20 is set at £37,500 and the tax rates for non-savings and non-dividend income are 20%, 40% and 45% respectively. The additional rate of 45% is payable on income over £150,000.
Internet links: GOV.SCOT income tax