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The Scottish Draft Budget took place on 12 December 2018. To assist those of you who might be affected, we have published a table containing the 2019/20 proposed rates and bands (for non-savings and non-dividend income), along with the 2018/19 rates and bands.

Scottish Bands 2018/19  Scottish Bands 2019/20  Band Name Scottish Rates
Over £11,850* - £13,850 Over £12,500* - £14,549 Starter 19%
Over £13,850 - £24,000 Over £14,549 - £24,944 Scottish Basic 20%
Over £24,000 - £43,430 Over £24,944 - £43,430 Intermediate 21%
Over £43,430 - 150,000** Over £43,430 - 150,000** Higher 41%
Over £150,000** Over £150,000** Top 46%

* assuming the individual is entitled to a full UK personal allowance.

** The personal allowance will be reduced if an individual’s adjusted net income is above £100,000.

The allowance is reduced by £1 for every £2 of income over £100,000.

The personal allowance is currently £11,850 for 2018/19 and will increase to £12,500 for 2019/2020.

  • For UK taxpayers entitled to a full personal allowance, the higher rate is set at £50,000.
  • The tax rates for non-savings and non-dividend income remain at 20%, 40%, and 45% for income over £150,000.

The rate for 2019/2020 will mean that Scottish employees earning approximately £27,000 from employment income will pay the same income tax as the rest of the UK on a similar income. Higher rate earners in Scotland with income of £150,000 and over will pay, approximately, £2,670 of income tax more than those on a similar income in the rest of the UK.