Colin Ford says ...
"The Scottish Parliament has agreed that:
for the purposes of section 11A of the Income Tax Act 2007 (which provides for income tax to be charged at Scottish rates on certain non-savings and non-dividend income of a Scottish taxpayer), the Scottish rates and limits for the tax year 2017-18, based on someone in receipt of the standard UK personal allowance, are as follows:-
(a) the Scottish basic rate is 20%, charged on income above £11,500, up to a Scottish basic rate limit of £43,000
(b) a Scottish higher rate of 40%, charged on income above the Scottish basic rate limit of £43,000 and up to a Scottish higher rate limit of £150,000, and
(c) a Scottish additional rate of 45%, charged on income above the higher Scottish rate limit of £150,000."
I'm just wondering - do Scottish taxpayers get a standard UK personal allowance if they earn above the higher Scottish rate limit of £150,000 ?
Replies (2)
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No, we have clawback above £100,000, same as everyone else in UK, we just have a narrower basic rate band.
We now have an S prefix on our issued tax codes.