Written by Paul Chappell
Published on December 18, 2017

The Scotland Act 2012 gave the Scottish Parliament the power to set the Scottish rate of income tax (National Insurance rates continue to be uniform across the United Kingdom). The Scottish rate of Income Tax came into effect from 6 April 2016.

The Scottish Finance Minister has announced his draft budget for 2017/18. The upcoming tax year will see the first major divergence from the rates covering the rest of the United Kingdom. The following rates will, subject to ratification, apply for employees living in Scotland

  • Starter Rate on the first £2000 of income above personal allowances - 19%
  • Basic Rate £13850 to £24000 – 20%
  • Taxable earnings between £24000 and £44000 - 21%
  • Higher Rate - 41%
  • Additional Rate - 46%

At Dataplan we shall ensure the rates are correctly applied to all employees who are resident within Scotland