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Scotland's different Income Tax bands and rates, set by the Scottish Government.
Scottish Income Tax applies if you live in Scotland. The Scottish Government sets different bands and rates for the starter, basic, intermediate, higher, advanced and top rates. The Personal Allowance is the same as the rest of the UK (£12,570), but the thresholds and rates above it differ. In 2026/27, Scottish rates range from 19% (starter) to 48% (top rate on taxable income over £125,140).
This definition is for informational purposes only and does not constitute tax, legal, or financial advice. Rules may change and outcomes depend on your circumstances.
These GOV.UK and HMRC sources provide the official context for this glossary entry. The definition is educational and does not determine your individual tax position.