Publication - Factsheet

Scottish Income Tax 2019-2020: rates and bands

Published: 12 December 2018
Directorate: Financial Management Directorate
Topic: Economy, Public sector, Scottish Budget

Rates and bands for Scottish income tax in financial year 2019 to 2020.

Scotland Act 2016 provides the Scottish Parliament with the power to set all income tax rates and bands (except the personal allowance, which remains reserved) that will apply to Scottish taxpayers' non-savings, non-dividend (NSND) income for tax year 2019 to 2020.

While the Scottish Parliament has the power to set the Scottish income tax rates and bands, HMRC will continue to be responsible for its collection and management. As such, Scottish income tax remains part of the existing UK income tax system and is not a devolved tax.

How the Scottish income tax works

The income tax rates and bands payable by Scottish taxpayers will be those set by the Scottish Parliament. Receipts from Scottish income tax will be collected by HMRC and paid to the Scottish Government (via HM-Treasury).

Scottish rates and bands for 2019 to 2020

On 19 February 2019 the Scottish Parliament set the following income tax rates and bands for 2019 to 2020.

Bands	Band name	Rate
Over £12,500-£14,549	Starter Rate	19%
Over £14,549-£24,944	Scottish Basic Rate	20%
Over £24,944-£43,430	Intermediate Rate	21%
Over £43,430-£150,000	Higher Rate	41%
Above £150,000	Top Rate	46%

Personal Allowance

These rates assume the person is receiving the Standard UK Personal Allowance for tax-free income of £12,500. Personal Allowance is reduced by £1 for every £2 earned over £100,000.

Scottish taxpayers

Scottish income tax is only payable by Scottish taxpayers. HMRC will determine whether or not you are a Scottish taxpayer based on where your main place of residence is. HMRC need to know if you have changed your address - you can tell HMRC about a change of address on the UK government website.