Scottish taxpayer
However, the following rates and bands apply to Scottish taxpayers (on non-savings and non-dividend income):
| Band (£) | Band Name | Rate (%) |
|---|---|---|
| 0 - 2,085 | Starter | 19 |
| 2,086 - 12,658 | Basic | 20 |
| 12,659 - 30,930 | Intermediate | 21 |
| 30,931 - 150,000 | Higher | 41 |
| Over 150,000 | Top | 46 |