Scottish taxpayers – non-dividend, non-savings income

17/18

18/19

19% (18/19 only) starter rate on income up to

N/A

£2,000

20% basic rate on slice of income up to

£31,500

£12,150

21% (18/19 only) intermediate rate on next slice up to

N/A

£31,580

41% (40% in 17/18) higher rate on next slice up to

£150,000

£150,000

46% (45% additional rate in 17/18) top rate on income over

£150,000

£150,000