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Publication - Factsheet

Scottish Income Tax 2024 to 2025: rates and bands

Published
19 December 2023
Part of
Economy, Money and tax, Scottish Budget

Rates and bands for Scottish Income Tax in the financial year 2024 to 2025.

This document is part of a collection

Income Tax

Income Tax is a tax on money you earn. The Scotland Act 2016 provides the Scottish Parliament with the power to set the income tax rates and bands that apply to Scottish taxpayers’ Non-Savings, Non-Dividend (NSND) income. This excludes setting the Personal Allowance, which remains reserved, and is set by the UK Government at the UK Budget. Therefore, Scottish Income Tax remains part of the existing UK Income Tax system and is not a fully devolved tax.

If you pay Scottish Income Tax, you will have an ‘S’ at the beginning of your tax code. This identifies you as a Scottish taxpayer.

Scottish rates and bands for 2024 to 2025

 

Bands

Band name

Rate (%) 

£12,571*- £14,876

Starter Rate

19

£14,877 - £26,561

Scottish Basic Rate

20

£26,562 - £43,662

Intermediate Rate

21

£43,663 - £75,000

Higher Rate

42

£75,001 - £125,140**

Advanced Rate

45

Above £125,140**

Top Rate

48

* assumes individuals are in receipt of the Standard UK Personal Allowance.

** those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.

How Scottish Income Tax works

The Scottish 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).

If you have any queries about the rate of tax you pay, please contact HMRC. You can call HMRC on 0300 200 3300. Lines are open Monday to Friday from 8am to 6pm.

Other information

 

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