Changes to Scottish income tax bands and rates introduced

Implementation date: 6 April 2018

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 £43,430. 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 £43,431 and £150,000 and the top rate is 46% for those earning over £150,000, as set out in the proposed income tax rates and bands for 2018/19.