- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
| Band of taxable income |
Rate |
| £ |
|
% |
| 0 – 2,000 |
Starter rate |
19 |
| 2,001 – 12,150 |
Basic rate |
20 |
| 12,151 – 31,580 |
Intermediate rate |
21 |
| 31,581 – 150,000 |
Higher rate |
41 |
| Over 150,000 |
Top rate |
46 |
