- Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
- Savings income and dividend income are taxed using UK tax rates and bands.
|Band of taxable income||Rate|
|0 – 2,000||Starter rate||19|
|2,001 – 12,150||Basic rate||20|
|12,151 – 31,580||Intermediate rate||21|
|31,581 – 150,000||Higher rate||41|
|Over 150,000||Top rate||46|