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How do I apply the Scottish tax rate to my return and what impact does this have?
Article ID: 2535
Last updated: 25 Mar, 2025
When using TaxCalc, the tax return should automatically have the tax rate applied based on the postcode of the address on the return. Therefore the return will automatically apply the Scottish rate if there is a Scottish postcode. If this doesn't happen, please ensure that you are running the latest version of TaxCalc before trying again.
If for any reason, you need to manually change the option applied by TaxCalc, please complete the below steps:
SimpleStep Mode: Personal details > Your address > Select the applicable radio button on screen as to which tax rates to use.
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HMRC Forms Mode: SA100 Core Return > Page 1 or click on personal details
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The What if planner also provides updated calculations in line with the underlying rules applying to residents of Scotland.
How do the calculations differ between the United Kingdom and Scotland?
2024/2025
| Band |
Taxable income |
Scottish tax rate |
Band |
Taxable income |
UK tax rate |
| Personal Allowance |
Up to £12,570 |
0% |
Personal Allowance |
Up to £12,570 |
0% |
| Starter rate |
£12,571 - £14,876 |
19% |
- |
|
|
| Basic rate |
£14,877- £26,561 |
20% |
Basic rate |
£12,571 to £50,270 |
20% |
| Intermediate rate |
£26,562 - £43,662 |
21% |
- |
|
|
| Higher rate |
£43,663 - £75,000 |
42% |
Higher rate |
£50,271 to £125,140 |
40% |
| Advanced rate |
£75,000 - £125,140 |
45% |
|
|
|
| Top rate |
Over £125,140 |
48% |
Additional Rate |
over £125,140 |
45% |
Previous years:
2023/2024
| Band |
Taxable income |
Scottish tax rate |
Band |
Taxable income |
UK tax rate |
| Personal Allowance |
Up to £12,570 |
0% |
Personal Allowance |
Up to £12,570 |
0% |
| Starter rate |
£12,571 - £14,732 |
19% |
- |
|
|
| Basic rate |
£14,733- £25,688 |
20% |
Basic rate |
£12,571 to £50,270 |
20% |
| Intermediate rate |
£25,689 - £43,662 |
21% |
- |
|
|
| Higher rate |
£43,663 - £125,140 |
41% |
Higher rate |
£50,271 to £125,140 |
40% |
| Top rate |
Over £125,140 |
47% |
Additional Rate |
over £125,140 |
45%
|
2022/2023
|
Band
|
Taxable income
|
Scottish tax rate
|
Band
|
Taxable income
|
UK tax rate
|
|
Personal Allowance
|
Up to £12,570
|
0%
|
Personal allowance
|
Up to £12,570
|
0%
|
|
Starter rate
|
£12,571 to £14,732
|
19%
|
-
|
|
|
|
Basic rate
|
£14,733 to £25,688
|
20%
|
Basic rate
|
£12,571 to £50,270
|
20%
|
|
Intermediate rate
|
£25,689 to £43,662
|
21%
|
-
|
|
|
|
Higher rate
|
£43,663 to £150,000
|
41%
|
Higher rate
|
£50,271 to £150,000
|
40%
|
|
Top rate
|
over £150,000
|
46%
|
Additional rate
|
over £150,000
|
45%
|
2021/2022
|
Band
|
Taxable income
|
Scottish tax rate
|
Band
|
Taxable income
|
UK tax rate
|
|
Personal Allowance
|
Up to £12,570
|
0%
|
Personal allowance
|
Up to £12,570
|
0%
|
|
Starter rate
|
£12,571 to £14,667
|
19%
|
-
|
|
|
|
Basic rate
|
£14,668 to £25,296
|
20%
|
Basic rate
|
£12,571 to £50,270
|
20%
|
|
Intermediate rate
|
£25,297 to £43,662
|
21%
|
-
|
|
|
|
Higher rate
|
£43,663 to £150,000
|
41%
|
Higher rate
|
£50,271 to £150,000
|
40%
|
|
Top rate
|
over £150,000
|
46%
|
Additional rate
|
over £150,000
|
45%
|
2020/2021
|
Band
|
Taxable income
|
Scottish tax rate
|
Band
|
Taxable income
|
UK tax rate
|
|
Personal Allowance
|
Up to £12,500
|
0%
|
Personal allowance
|
Up to £12,500
|
0%
|
|
Starter rate
|
£12,501 to £14,585
|
19%
|
-
|
|
|
|
Basic rate
|
£14,586 to £25,158
|
20%
|
Basic rate
|
£12,501 to £50,000
|
20%
|
|
Intermediate rate
|
£25,159 to £43,430
|
21%
|
-
|
|
|
|
Higher rate
|
£43,431 to £150,000
|
41%
|
Higher rate
|
£50,001 to £150,000
|
40%
|
|
Top rate
|
over £150,000
|
46%
|
Additional rate
|
over £150,000
|
45%
|
2019/2020
|
Band
|
Taxable income
|
Scottish tax rate
|
Band
|
Taxable income
|
UK tax rate
|
|
Personal Allowance
|
Up to £12.500
|
0%
|
Personal allowance
|
Up to £12,500
|
0%
|
|
Starter rate
|
£12,500 to £14,549
|
19%
|
-
|
|
|
|
Basic rate
|
£14,549 to £24,944
|
20%
|
Basic rate
|
£12,501 to £50,000
|
20%
|
|
Intermediate rate
|
£24,944 to £43,430
|
21%
|
-
|
|
|
|
Higher rate
|
£43,430 to £150,000
|
41%
|
Higher rate
|
£50,001 to £150,000
|
40%
|
|
Top rate
|
over £150,000
|
46%
|
Additional rate
|
over £150,000
|
45%
|
2018/19
Below are the 2 tables based on whether the UK or Scottish tax rates are applied to the return.
| Band |
Taxable income |
Scottish tax rate |
Band |
Taxable income |
UK tax rate |
| Personal Allowance |
Up to £11,850 |
0% |
Personal allowance |
Up to £11,850 |
0% |
| Starter rate |
£11,851 to £13,850 |
19% |
- |
|
|
| Basic rate |
£13,851 to £24,000 |
20% |
Basic rate |
£11,851 to £46,350 |
20% |
| Intermediate rate |
£24,001 to £43,430 |
21% |
- |
|
|
| Higher rate |
£43,431 to £150,000 |
41% |
Higher rate |
£46,351 to £150,000 |
40% |
| Top rate |
over £150,000 |
46% |
Additional rate |
over £150,000 |
45% |
Please refer to the HMRC website on what the Scottish Rate of Income Tax is and how it works.
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Article ID: 2535
Last updated: 25 Mar, 2025
Revision: 17
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Views: 1688
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