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gave the
Scottish Parliament full control over income tax rates and bands, except the personal allowance. In 2017/18, the only notable difference between Scotland and the rest of the UK was that the higher rate limit was frozen in Scotland. In the draft budget for 2018/19, new rates and bands were
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proposed. The basic rate of 20% was split into three different levels, with a lower starter rate of 19% and higher intermediate rate of 21% being introduced whilst taxes on income in the top two tax bands were increased by 1p in the pound to 41% and 46% respectively.
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Since 2017, the
Scottish Parliament has had the ability to set income tax rates and bands, apart from the personal allowance. Over the next couple of years, some modest differences developed between income tax rates in Scotland and those elsewhere in the UK.
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This tax year was the first in which the
Scotland Act 2016 was in force, with the first ever differentiated Scottish income tax. The only difference from the rates for the rest of the UK was the threshold for the higher rate (£43,000 as opposed to £45,000).
405:(SRIT). The idea of the power was that the UK tax rate would be reduced by 10%, with the block grant being reduced by an equivalent amount. In 2016/17 the Scottish budget set the SRIT at 10%, which left tax rates at the same level as in the rest of the UK.
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of income tax by 3% (in either direction) from the rates applied in the rest of the UK. This power was specifically authorised by the second question of the
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394:. In any event, no Scottish Government ever chose to use the variable rate, and left tax rates the same as they were in the rest of the UK.
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Those earning more than £100,000 will see their personal allowance reduced by £1 for every £2 earned over £100,000.
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Two new bands were introduced in 2018, and remained in place with the same rates until the 2022-23 tax year.
401:, the Scottish Parliament was given greater powers over income tax. In the 2016/17 tax year it had to set a
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is a tax of personal income gained through employment. This is a tax controlled by the
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Assumes individuals are in receipt of the standard UK personal allowance.
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provides insufficient context for those unfamiliar with the subject
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The higher and top rates are increased by 1% as of April 2023.
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was set up in 1999, the
Scottish Parliament had the power to
864:"Income Tax rates and allowances for current and past years"
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90:. Unsourced material may be challenged and removed.
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826:Scottish Government (8 September 2015).
773:Scottish Government (13 December 2016).
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796:"Scottish income tax changes unveiled"
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828:"Scottish Rate of Income Tax"
775:"Scottish Income tax 2017/18"
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601:£43,663 – £150,000
598:£43,431 – £150,000
397:Following the passage of the
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587:£25,689 – £43,662
564:£14,733 – £25,688
552:£13,851 – £24,001
541:£12,570 – £14,732
529:£11,850 – £13,850
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16:Form of taxation in Scotland
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99:"Income tax in Scotland"
802:. BBC. 14 December 2017
538:£12,570 – £14,667
535:£12,500 – £14,585
532:£12,500 – £14,549
846:"Income tax rates set"
360:Income tax in Scotland
269:Registers of Scotland
888:Taxation in Scotland
240:Taxation in Scotland
84:improve this article
687:£43,633 – £125,140
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464:£43,001 – £150,000
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417:Tax rates and bands
384:Scottish Parliament
364:Scottish Parliament
183:improve the article
676:£25,689 – £43,632
670:Intermediate rate
665:£14,733 – £25,688
654:£12,570 – £14,732
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584:£25,297 – £43,662
581:£25,159 – £43,430
578:£24,945 – £43,430
575:£24,001 – £43,430
569:Intermediate rate
561:£14,668 – £25,296
558:£14,586 - £25,158
555:£14,550 - £24,944
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453:£11,500 – £43,000
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804:. Retrieved
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681:Higher rate
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592:Higher rate
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295:Landfill Tax
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181:Please help
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82:Please help
77:verification
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36:Please help
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806:15 December
659:Basic rate
546:Basic rate
447:Basic rate
316:Council Tax
755:References
643:2023–2024
518:2022–2023
515:2021–2022
512:2020-2021
509:2019-2020
506:2018-2019
285:Income Tax
110:newspapers
39:improve it
692:Top rate
619:From 2023
606:Top rate
482:2018–2023
45:talk page
882:Category
800:BBC News
627:2023-24
490:2018-23
431:2017-18
422:2017-18
378:History
124:scholar
868:gov.uk
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436:Rate
131:JSTOR
117:books
808:2017
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408:The
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
