Scottish Income Tax 2025 to 2026: factsheet

Footnotes

1 This presentation is different to the draft SRR, which presents rates applying to bands of income above an individual’s personal allowance. For instance, the Higher rate of 42p in the SRR is shown as applying to income over £31,092 (as £31,092 plus the standard personal allowance of £12,570 equals £43,662).

2 PAWHP refers to the Pension Age Winter Heating Payment

3 The latest year in the I5.0+ statistical tables for EUROMOD (2022) have been used. 2025 has been used for Scotland and England to reflect the most recent policy changes, figures only differ slightly (for the most part by no more than 1 percentage point) using 2022.

4 Western EU and Nordic countries includes: Austria, Belgium, Germany, Denmark, Spain, Finland, France, Ireland, Italy, Luxembourg, Netherlands, Portugal and Sweden.

Benelux and Nordic countries includes: Belgium, Denmark, Finland, Luxembourg, Netherlands and Sweden.