- 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 – 2,162||Starter rate||19|
|2,163 – 13,118||Basic rate||20|
|13,119 – 31,092||Intermediate rate||21|
|31,093 – 150,000||Higher rate||41|
|Over 150,000||Top rate||46|