Autus Newsletter » Spring Statement 2019
Scottish income tax rates and bands
The Scottish Budget on 12 December 2018 set new thresholds for the devolved Scottish tax rates.
Scottish taxpayers - non-dividend, non-savings income |
2019/20 |
2018/19 |
19% starter rate on income up to |
£2,049 |
£2,000 |
20% basic rate on slice of income up to |
£12,444 |
£12,150 |
21% intermediate rate on next slice up to |
£30,930 |
£31,580 |
41% higher rate on next slice up to |
£150,000 |
£150,000 |
46% top rate on income over |
£150,000 |
£150,000 |