Changes to Scottish income tax bands and rates introduced

Implementation date: 6 April 2018

In the draft Scottish Budget 2018/19, a new "starter rate" tax band of 19% is introduced for those earning between £11,851 and £13,850 and a new "intermediate rate" tax band of 21% for those earning between £24,001 and £44,273. The basic rate of tax is 20% for those earning between £13,851 and £24,000, the higher rate is 41% for those earning between £44,274 and £150,000 and the top rate is 46% for those earning over £150,000.