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What are the tax bands?
2020/21 Tax Bands for England, Scotland and Wales
| Band | Band name | Tax Rate | ||
| Scotland | Wales | Rest of UK | ||
| £12,500* - £14,585 | Starter Rate | 19% | ||
| £12,500 - £50,000 | Basic Rate | 20% | 20% | |
| £14,586* - £25,158 | Scottish Basic Rate | 20% | ||
| £25,159* - £43,430 | Intermediate Rate | 21% | ||
| £43,431 - £150,000 | Higher Rate | 41% | ||
| £50,000 - £150,000 | Higher Rate | 40% | 40% | |
| Above £150,000 | Top Rate | 46% | ||
| Above £150,000 | Additional Rate | 45% | 45% |
* This assumes you are entitled to the UK Personal Allowance. The starter, basic and intermediate rate bands together for Scottish income tax are £30,930 (£12,500 + £30,930 = £43,430).
These rates apply to TAXABLE income that is over and above your Personal Allowance. For example, a person would have to have income of over £12,500 before paying tax at 20% and over £50,000 (£43,430 in Scotland) before paying at 40%.
Starting Rate for Savings - is 0%. Only applies to those with taxable income under £17,500.
Scottish taxpayers use the UK rates & tax bands for interest and dividends.
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