CIOT reviews the effects of Scottish income tax rates and thresholds

Released 10 April 2019

The Chartered Institute of Taxation (CIOT) has published an online review of the effects of 2019-20 Scottish income tax rates and thresholds on Scottish taxpayers.

2019-20 sees the continuation of the five-band structure of Scottish income tax, which was introduced in 2018-19. As in 2017-18 and 2018-19, there continues to be a difference in the higher rate threshold from that in the rest of the UK. The higher rate threshold for Scottish taxpayers, in respect of earned income (including rents), is £43,430 for 2019-20 (the same as it was in 2018-19), assuming eligibility for the personal allowance. In the rest of the UK, the higher rate threshold is £50,000 from 6 April 2019. The Scottish higher and top rates are also set at one percentage point higher than their UK income tax equivalents. This means a Scottish taxpayer with total income of £50,000 (assuming this is all earned income) will pay £1,544.07 more tax than a UK taxpayer with the same income and a Scottish taxpayer with total income of £100,000 (assuming this is all earned income) will pay £2,044.07 more tax than the equivalent UK taxpayer.

For more information, see Scottish income tax rates and thresholds for 2019/20 – what do they mean for Scottish taxpayers?.

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