Scottish Rates of Income Tax

Message from "my colleague", Colin Ford

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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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By Tim Vane
13th Mar 2017 11:33

Yes. They will get the UK personal allowance, which is zero at that income level.

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paddle steamer
13th Mar 2017 11:34

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.

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