You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.
You pay a different tax rate on income from 6 April 2017 to 5 April 2018.
Scottish Income Tax applies to your wages, pension and most other taxable income.
You’ll pay the same tax as the rest of the UK on dividends and savings interest.
What you’ll pay
The table shows the Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £11,850. You don’t get a Personal Allowance if you pay top rate tax.
|Band||Taxable Income (2018/2019 Tax Year)||Taxable Income (2019/2020 Tax Year)||Scottish Tax Rate|
|Personal Allowance||Up to £11,850||Up to £12,500||0%|
|Starter Rate||£11,850 to £13,850||£12,500 – £14,549||19%|
|Basic Rate||£13,851 to £24,000||£14,550 – £24,944||20%|
|Intermediate Rate||£24,001 to £43,430||£24,945 – £43,430||21%|
|Higher Rate||£43,431 to £150,000||£43,431 – £150,000||41%|
|Top Rate||Over £150,000||Over £150,000||46%|
You pay Scottish Income Tax if you live in Scotland.
You may also pay Scottish Income Tax if you:
- Move to or from Scotland
- Live in a home in Scotland and one elsewhere in the UK, for example for work
- Don’t have a home and stay in Scotland regularly, for example you stay offshore or in hotels
How you pay
If you’re employed or get a pension, your tax code will start with an ‘S’. This tells your employer or pension provider to deduct tax at the Scottish rate.
Your tax code will be S1185L if you pay Scottish Income Tax and get the standard Personal Allowance.
If you fill in an online self Assessment tax return, there’s a box for you to tell HMRC that you pay Scottish Income Tax.
The tax year is from 6 April to 5 April the following year.